Emissions trading scheme – A market‑based approach used to control greenhouse gases by providing economic incentives for achieving reductions in the emissions of such …

Entity – The legal entity, economic entity, or the identifiable portion of a legal or economic entity (for example, a single factory or other form of facility, such as a land fill site), or combination of legal or other entities or portions of those …

Fraud – An intentional act by one or more individuals among management, those charged with governance, employees, or third parties, involving the use of deception to obtain an unjust or illegal …

Further procedures – Procedures performed in response to assessed risks of material misstatement, including tests of controls (if any), tests of details and analytical …

GHG statement – A statement setting out constituent elements and quantifying an entity’s GHG emissions for a period (sometimes known as an emissions inventory) and, where applicable, comparative information and explanatory notes including a summary of …

Activity ―a government or private sector provision of products or services, system, operation, function or programme which may be conducted within a single entity or across multiple entities, departments, agencies, joint ventures or other organisations, …

Assurance practitioner ―individual or firm or other organisation, whether in public practice, industry and commerce, or the public sector, providing assurance services including performance engagements.  Where this ASAE expressly intends that a …

Attestation engagement ―An assurance engagement in which a party other than the assurance practitioner measures or evaluates the underlying subject matter against the criteria.  The outcome of that measurement or evaluation is often presented in a report …

Criteria ―The benchmarks used to measure or evaluate the underlying subject matter, which in a performance engagement is the activity.  The “identified criteria” are the criteria used for the particular …

Direct engagement on performance ―A reasonable assurance engagement in which the assurance practitioner evaluates the activity’s performance against the identified criteria.  The outcome of the assurance practitioner’s evaluation is expressed in the …