Engagement risk means the risk that the assurance practitioner expresses an inappropriate conclusion when the subject matter information is materially …

For purposes of this ASAE, the following terms have the meanings attributed below: …

In the case of a subservice organisation, the service auditor of a service organisation that uses the services of the subservice organisation is also a user …

User entity―an entity that uses a service organisation. …

For the purposes of this ASAE, the following terms have the meanings attributed below: [8] …

Applicable criteria – The criteria used by the entity to quantify and report its emissions in the GHG statement. …

Assertions – Representations by the entity, explicit or otherwise, that are embodied in the GHG statement, as used by the assurance practitioner to consider the different types of potential misstatements that may …

Base year – A specific year or an average over multiple years against which an entity’s emissions are compared over time. …

Cap and trade – A system that sets overall emissions limits, allocates emissions allowances to participants, and allows them to trade allowances and emission credits with each …

Comparative information – The amounts and disclosures included in the GHG statement in respect of one or more prior periods. …