493 definitions found.
ASAE 3410
Definition
14(g)
Emissions deduction – Any item included in the entity’s GHG statement that is deducted from the total reported emissions, but which is not a removal; it commonly includes purchased offsets, but can also include a variety of other instruments or mechanisms …
ASAE 3410
Definition
14(h)
Emissions factor – A mathematical factor or ratio for converting the measure of an activity (for example, litres of fuel consumed, kilometres travelled, the number of animals in husbandry, or tonnes of product produced) into an estimate of the quantity of …
ASAE 3410
Definition
14(i)
Emissions trading scheme – A market‑based approach used to control greenhouse gases by providing economic incentives for achieving reductions in the emissions of such …
ASAE 3410
Definition
14(j)
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 …
ASAE 3410
Definition
14(k)
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 …
ASAE 3410
Definition
14(l)
Further procedures – Procedures performed in response to assessed risks of material misstatement, including tests of controls (if any), tests of details and analytical …
ASAE 3410
Definition
14(m)
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 …
ASAE 3500
Definition
16(a)
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, …
ASAE 3500
Definition
16(b)
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 …
ASAE 3500
Definition
16(c)
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 …