296 paragraphs found
If the lead assurance practitioner has performed other engagements for the entity, the lead assurance practitioner shall consider whether information obtained is relevant to identifying and assessing risks of material misstatement. (Ref: Para. A73 …
The assurance practitioner shall make enquiries of management, and others within the entity as appropriate, to determine whether they have knowledge of any actual, suspected or alleged fraud or non-compliance with law or regulation affecting the GHG …
The lead assurance practitioner and other key members of the engagement team, and any key assurance practitioner’s external experts, shall discuss the susceptibility of the entity’s GHG statement to material misstatement whether due to fraud or error, and …
The assurance practitioner shall evaluate whether the entity’s quantification methods and reporting policies, including the determination of the entity’s organisational boundary, are appropriate for its operations, and are consistent with the applicable …
The assurance practitioner shall determine whether it is necessary in the circumstances of the engagement to perform procedures on location at significant facilities. (Ref: Para. A15–A16 , A74–A77 …
Where the entity has an internal audit function that is relevant to the engagement, the assurance practitioner shall: (Ref: Para. A78 ) Determine whether, and to what extent, to use specific work of the internal audit function; and If using the specific …
Limited Assurance Reasonable Assurance L. The assurance practitioner shall identify and assess risks of material misstatement: At the GHG statement level; and (Ref: Para. A79–A80 ) For material types of emissions and disclosures, (Ref: Para. A81 ) …
When performing the procedures required by paragraphs 33L or 33R of this ASAE, the assurance practitioner shall consider at least the following factors: (Ref: Para. A84–A89 ) The likelihood of intentional misstatement in the GHG statement; (Ref: Para. …
The assurance practitioner shall design and implement overall responses to address the assessed risks of material misstatement at the GHG statement level. (Ref: Para. A90–A93 …
The assurance practitioner shall design and perform further procedures whose nature, timing and extent are responsive to the assessed risks of material misstatement, having regard to the level of assurance, reasonable or limited, as appropriate. …