64 paragraphs found
… The assurance practitioner is required to comply with ASAE 3000 and this ASAE when performing an assurance engagement to report on an entity’s GHG statement. This ASAE supplements, but does not replace, ASAE 3000, and …
… ASAE 3000 includes requirements that apply to assurance … information), including engagements in accordance with this ASAE. In some cases, this ASAE may include additional requirements or application …
… requirements in addition to the requirements of this ASAE; require that specific procedures be undertaken on all … to report in a format that is not in compliance with this ASAE. When the law or regulation prescribes the layout or … form or in terms that are significantly different from this ASAE, and the assurance practitioner concludes that …
… or the provisions of an emissions trading scheme, this ASAE does not override that law, regulation or provision. … provisions of an emissions trading scheme differ from this ASAE, an engagement conducted in accordance with law or … a particular scheme will not automatically comply with this ASAE. The assurance practitioner is entitled to represent …
… on or after 1 January 2018. Early adoption of this ASAE is permitted only in conjunction with the early adoption of revised ASAE 3000. [*] …
… is only one part. In such cases: (Ref: Para. A1–A2 ) This ASAE applies to assurance procedures performed with respect … part of the overall information subject to assurance; and ASAE 3000 [1] (or another ASAE dealing with a specific underlying subject matter) …
… This ASAE does not deal with, or provide specific guidance for, … nitrogen oxides (NO x ) and sulphur dioxide (SO 2 ). This ASAE may nonetheless provide guidance for such engagements; … that are subject to assurance, the requirements of this ASAE apply in relation to those emissions deductions as …
… ASAE 3000 notes that an assurance engagement may be either a … engagement or a limited assurance engagement. [4] This ASAE deals with both reasonable and limited assurance …
… required by paragraphs 58(a) and (b) of this ASAE that written representations in these regards are not … required by paragraphs 58(a) and (b) of this ASAE. …