295 paragraphs found
ASAE 3000 requires the terms of engagement for all assurance engagements to be agreed with the engaging party in writing, which is consistent with the requirements of the NGER Audit Determination. [71] The NGER Audit Determination [72] and ASAE 3410 [73] …
When agreeing the terms of engagement for an assurance engagement on a Greenhouse and Energy Report, the objective and scope of the engagement needs to address whether NGER Uncertainty, which is required to be reported to the Regulator along with the …
Where the engaging party is not the responsible party, such as for Regulator initiated engagements under the NGERS or CFI, clarification of the nature of any communication between the assurance practitioner and the responsible party needs to be addressed …
The responsible party may request that the assurance practitioner signs a confidentiality agreement. If the assurance practitioner signs such an agreement it needs to allow for the assurance practitioner to share such confidential information with the …
The technical expertise needed on the team will depend on the subject matter of the engagement, whether it be activity descriptions, emissions, production or record keeping. Technical expertise may be needed in emissions quantification, assessment of …
For most of the engagements covered by this Guidance Statement, the criteria is provided by legislation or regulation, which is a prima facie indication that the criteria will be suitable. However, the criteria for measurement of emissions and energy …
For Offsets Projects, CFI provides a methodology determination [86] for each activity for which ACCUs may be claimed and the Application for Declaration of an Eligible Offsets Project requires identification of the chosen CFI methodology determination. …
Criteria for production reported in applications for assistance under JCP or RET are not provided by legislation or regulation, however the suitability of the criteria can be assessed against industry practice. The criteria for compliance matters are the …
Applications for formal assessment of activities as EITE under JCP do require the basis of preparation to be reported. As the criteria for applications for free carbon units under JCP allow for some choices in methodologies, it is again important that the …
In accepting the engagement, the assurance practitioner needs to be satisfied that they will be provided with the criteria used in preparation of the subject matter, such as a basis of preparation, detailing which quantification methods were applied, and …