Details

Attestation Engagements on Sustainability Information (Including Greenhouse Gas Emissions Information)


Attestation Engagements on Sustainability Information (Including Greenhouse Gas Emissions Information)


AICPA 1. Aufl.

72,99 €

Verlag: Wiley
Format: EPUB
Veröffentl.: 18.04.2018
ISBN/EAN: 9781945498633
Sprache: englisch
Anzahl Seiten: 192

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Beschreibungen

New Authoritative Guide for SSAE No. 18 and Sustainability Organizations are increasingly seeking to add credibility to sustainability information: According to the CFA Institute, 73 percent of portfolio managers and research analysts surveyed take sustainability matters into account when making investment decisions and 69 percent believe it is important that such information be subject to independent assurance. This new guide will assist CPAs with interpreting and applying the clarified attestation standards (SSAE No. 18) when performing examination or review engagements on sustainability information. Note: This guide supersedes AICPA Statement of Position (SOP) 13-1, Attest Engagements on Greenhouse Gas Emissions Information. The content of that SOP has been updated for the clarified attestations standards and included in the guide.
Chapter Paragraph 1 Introduction to Sustainability Examination and Review Engagements 01-58 Introduction to Using the Guide 01-04 Introduction to Sustainability Information and Background 05-13 Boundaries (Operational, Organizational, and Reporting Boundaries) 08-12 Base Year Information  13 Measurement Uncertainty 14-21 Objectives of an Examination of Sustainability Information  22 Objectives of a Review of Sustainability Information 23 Preconditions for an Examination or Review of Sustainability Information 24-50 Assessing the Appropriateness of the Subject Matter 27-32 Assessing the Suitability of the Applicable Criteria  33-38 Assessing the Availability of Criteria 39-40 Assessing the Ability to Obtain Evidence  41-44 Other Preconditions  45-50 Use of Other Practitioners 51 Agreeing on the Terms of the Engagement  52-56 Requesting a Written Assertion  57-58 Written Assertion by the Responsible Party 58 2 Planning the Examination or Review Engagement  01-45 Planning Considerations 01-02 Nature and Characteristics of the Subject Matter 03-10 Organization Structure and Nature of Business 11-13 Organizational and Reporting Boundaries 14-15 Characteristics of the Collection and Reporting Processes 16-19 Consistency 20 Comparative Information  21 Internal Audit 22 Measurement Uncertainty 23-27 Using the Work of an Other Practitioner 25-27 Risk Assessment Procedures  28-32 Materiality in Planning and Performing the Engagement  33-44 Considerations When Selecting and Using the Work of a Practitioner’s Specialist 45 3 Performing Examination or Review Procedures 01-86 Measurement Uncertainty  07-13 Responding to Assessed Risks and Obtaining Evidence 14-17 Procedures 18-30 Tests of Controls  31-33 Procedures Other Than Tests of Controls 34-36 Procedures Regarding Estimates and Measurement Uncertainty 37-40 Sampling 41-43 Fraud, Laws, and Regulations 44-45 Revision of Risk Assessment  46-48 Evaluating the Reliability of Information Produced by the Entity  49-52 Using the Work of a Practitioner’s Specialist or Internal Auditors53-55 Using the Work of an Other Practitioner  56 Evaluating the Results of Examination or Review Procedures 57-77 Considering Subsequent Events and Subsequently Discovered Facts 66-67 Consistency 68-77 Written Representations 78-80 Other Information 81-82 Description of Criteria  83-85 Disclosures of Management Interpretations of the Criteria 85 Documentation86 4 Reporting on an Examination or Review Engagement 01-49 Forming an Opinion or Conclusion 01-09 Measurement Uncertainty  06-09 Preparing the Practitioner’s Report  10-14 Content of the Practitioner’s Report 15-41 Examination Reports 15-17 Review Reports 18-20 General Reporting Guidance 21-23 Reporting Situations Applicable to Both Examination and Review Engagements  24-41 Modified Opinions (Examinations)  42-43 Modified Conclusions (Reviews) 44-45 Correction of a Material Misstatement in Previously Issued Sustainability Information 46-49 5 Performing an Examination or Review Engagement on Greenhouse Gas Emissions Information 01-61 Introduction to GHG Emissions Information  03-17 GHG Emissions Reporting in the United States 05 Terms and Definitions Used by Registries and Regulatory Frameworks06-07 Scopes for Reporting GHG Emissions: Direct and Indirect Emissions  08 Boundaries for GHG Emissions  09-11 Base Year GHG Emissions 12 GHG Emission Reduction Projects 13-16 Uncertainty in the Measurement of GHG Emissions 17 Objectives of an Examination of GHG Emissions Information18-19 GHG Emission Reduction Information  19 Objectives of a Review of GHG Emissions Information 20-21 GHG Emission Reduction Information  21 Additional Considerations Regarding Preconditions for an Examination or Review of GHG Emissions Information 22-32 Assessing the Appropriateness of the Subject Matter 22-24 Assessing the Suitability of the Criteria—Additional Considerations Concerning GHG Emissions Information 25-26 Assessing the Ability to Obtain Evidence—Additional Considerations Concerning GHG Emission Reduction Information 27 Other Preconditions  28-32 Using the Work of an Other Practitioner for GHG Emissions Information33-35 Other Engagement Acceptance Considerations Regarding GHG Emissions Information  36 Requesting a Written Assertion on GHG Emissions Information37 Planning the Examination or Review Engagement  38-39 Obtaining an Understanding of GHG Emissions Information 38 Characteristics of the Collection and Reporting Processes—Consistency Considerations Regarding GHG Emissions Information 39 Potential Misstatements Relating to GHG Emissions Information40 Considerations on Using the Work of a Practitioner’s Specialist in a GHG Emissions Engagement 41 Illustrative Procedures  42-54 Site Visits45-46 Corroboration 47 Techniques to Calculate GHG Emissions and Reductions  48-50 Procedures Specific to GHG Emission Reduction Engagements  51 Considering Subsequent Events  52 GHG Emissions Inventory  53 Evaluating or Considering Adequacy of Disclosure 54 Written Representations 55 Other Information 56 Documentation 57 Reporting Situations Applicable to Both Examination and Review Engagements  58-61 References to the Report of an Other Practitioner in a GHG Emission Reduction Engagement 58 Significant Inherent Limitations 59 Matters of Emphasis 60 Comparative Information  61 Appendix A Illustrations of Measurements and Measurement Uncertainty B Characteristics of Sustainability Information and Illustrative Examination and Review Procedures C Illustrative Representation Letters and Additional Representations D Illustrative Practitioner’s Examination Reports E Illustrative Practitioner’s Review Reports F Illustrative Practitioner’s Report on an Examination of One or More Specified Indicators and a Review of Others, Reporting on the Subject Matter, Unmodified Opinion and Unmodified Conclusion G Overview of Statements on Quality Control Standards Glossary Index of Pronouncements and Other Technical Guidance Subject Index

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