296 paragraphs found
The objectives of the assurance practitioner are: To obtain either reasonable assurance or limited assurance, as appropriate, about whether the GHG statement is free from material misstatement, whether due to fraud or error, thereby enabling the assurance …
For the purposes of this ASAE, the following terms have the meanings attributed below: [8] …
The assurance practitioner shall not represent compliance with this ASAE unless the assurance practitioner has complied with the requirements of both this ASAE and ASAE 3000. (Ref: Para. A5–A6 , A17 , A21–A22 , A37 , A127 …
The lead assurance practitioner shall: Have competence in assurance skills and techniques developed through extensive training and practical application, and sufficient competence in the quantification and reporting of emissions, to accept responsibility …
In order to establish whether the preconditions for the engagement are present: The lead assurance practitioner shall determine that both the GHG statement and the engagement have sufficient scope to be useful to intended users, considering, in …
The terms of the engagement required to be agreed by ASAE 3000 [11] shall include: (Ref: Para. A37 ) The objective and scope of the engagement; The responsibilities of the assurance practitioner; The responsibilities of the entity, including those …