Evidence ―Information used by the assurance practitioner in arriving at the assurance practitioner’s conclusion. Evidence includes both information contained in relevant information systems, if any, and other information. For purposes of the ASAEs: (Ref: …

Firm ―A sole assurance practitioner, partnership or corporation or other entity of individual assurance practitioners. “Firm” should be read as referring to its public sector equivalents where …

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. …