Appendix 2 contains illustrations of assurance reports on GHG statements incorporating the elements set forth in paragraph  76 . …

To avoid misunderstanding and undue reliance on information that has not been subject to assurance, where the GHG statement includes information, such as comparatives, that is not covered by the assurance practitioner’s conclusion, that information is …

The wording of the statement to be included in the assurance report when the GHG statement includes emissions deductions may vary considerably depending on the …

The availability of relevant and reliable information in relation to offsets and other emissions deductions varies greatly and, therefore, so does the evidence available to assurance practitioners to support entities’ claimed emissions …

Because of the varied nature of emissions deductions and the often reduced number and nature of procedures that can be applied to emissions deductions by the assurance practitioner, this ASAE requires identification in the assurance report of those …

A statement of the assurance practitioner’s responsibility with respect to emissions deductions may be worded as follows when the emissions deductions are comprised of offsets: “The GHG statement includes a deduction from ABC’s emissions for the year of …

As well as identifying the addressee of the assurance report, the assurance practitioner may consider it appropriate to include wording in the body of the assurance report that specifies the purpose for which, or the intended users for whom, the report …

In addition, the assurance practitioner may consider it appropriate to include wording that specifically restricts distribution of the assurance report other than to intended users, its use by others, or its use for other …

The assurance report in a reasonable assurance engagement normally follows a standard wording and only briefly describes procedures performed.  This is because, in a reasonable assurance engagement, describing in any level of detail the specific …

. In a limited assurance engagement, an appreciation of the nature, timing and extent of procedures performed is essential for the intended users to understand the conclusion expressed in a limited assurance report. The description of the assurance …