296 paragraphs found
Limited Assurance Reasonable Assurance L. If analytical procedures identify fluctuations or relationships that are inconsistent with other relevant information or that differ significantly from expected quantities or ratios, the assurance practitioner …
Limited Assurance Reasonable Assurance Procedures Regarding Estimates L. Based on the assessed risks of material misstatement, the assurance practitioner shall: (Ref: Para. A103–A104 ) Evaluate whether: The entity has appropriately applied the …
Limited Assurance Reasonable Assurance R. In responding to an assessed risk of material misstatement, the assurance practitioner shall undertake one or more of the following, taking account of the nature of estimates: (Ref: Para. A103 ) Test how …
This Standard on Assurance Engagements applies to an assurance engagement to provide either a reasonable assurance or limited assurance report on a greenhouse gas …
This Standard on Assurance Engagements is operative for reporting periods commencing on or after 1 January 2018. Early adoption of this ASAE is permitted only in conjunction with the early adoption of revised ASAE 3000. …
Where this standard is early adopted, the assurance practitioner indicates in the assurance report that they have conducted the assurance engagement in accordance with ASAE 3410 Assurance Reports on Greenhouse Gas Statements (May …
Given the link between greenhouse gas (GHG) emissions and climate change, many entities are quantifying their GHG emissions for internal management purposes, and many are also preparing a GHG statement: As part of a regulatory disclosure regime; [#] As …
In Australia this includes the National Greenhouse and Energy Reporting Scheme (NGERS), which establishes emission, energy consumption and energy production …
In Australia this includes the Clean Energy Scheme, which establishes a carbon pricing mechanism …
This Standard on Assurance Engagements (ASAE) deals with assurance engagements to report on an entity’s GHG statement. …