296 paragraphs found
When planning the engagement as required by ASAE 3000, [12] the assurance practitioner shall: (Ref: Para. A38–A41 ) Identify the characteristics of the engagement that define its scope; Ascertain the reporting objectives of the engagement to plan the …
When establishing the overall engagement strategy, the assurance practitioner shall determine materiality for the GHG statement. (Ref: Para. A44–A50 …
The assurance practitioner shall determine performance materiality for purposes of assessing the risks of material misstatement and determining the nature, timing and extent of further procedures. …
The assurance practitioner shall revise materiality for the GHG statement in the event of becoming aware of information during the engagement that would have caused the assurance practitioner to have determined a different amount initially. (Ref: Para. …
The assurance practitioner shall obtain an understanding of the following: (Ref: Para. A52–A53 ) Relevant industry, regulatory, and other external factors including the applicable criteria. The nature of the entity, including: The nature of the operations …
The procedures to obtain an understanding of the entity and its environment and to identify and assess risks of material misstatement shall include the following: (Ref: Para. A52–A53 , A62 ) Enquiries of those within the entity who, in the assurance …
Limited Assurance Reasonable Assurance L. For internal control relevant to emissions quantification and reporting, as the basis for identifying and assessing the risks of material misstatement, the assurance practitioner shall obtain an understanding, …
Limited Assurance Reasonable Assurance R. When obtaining the understanding required by paragraph 25R , the assurance practitioner shall evaluate the design of controls and determine whether they have been implemented by performing procedures in …