296 paragraphs found
The assurance practitioner’s conclusion in an assurance engagement may cover information in addition to a GHG statement, for example, when the assurance practitioner is engaged to report on a sustainability report of which a GHG statement is only one …
ASAE 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information. …
This ASAE does not deal with, or provide specific guidance for, assurance engagements to report on the following: Statements of emissions other than GHG emissions, for example, nitrogen oxides (NO x ) and sulphur dioxide (SO 2 ). This ASAE may nonetheless …
NO x (i.e., NO and NO 2 , which differ from the GHG nitrous oxide, N 2 O) and SO 2 are associated with “acid rain” rather than climate …
The Framework for Assurance Engagements (the Assurance Framework) notes that an assurance engagement may be either an attestation engagement or a direct engagement. This ASAE deals only with attestation engagements. …
ASAE 3000 notes that an assurance engagement may be either a reasonable assurance engagement or a limited assurance engagement. [4] This ASAE deals with both reasonable and limited assurance …
In both reasonable assurance and limited assurance engagements on a GHG statement, the assurance practitioner chooses a combination of assurance procedures, which can include: inspection; observation; confirmation; recalculation; re-performance; …
Unless otherwise stated, each requirement of this ASAE applies to both reasonable and limited assurance engagements. Because the level of assurance obtained in a limited assurance engagement is lower than in a reasonable assurance engagement, the …