Date:
The assurance engagement culminates in the practitioner’s conclusion about whether the sustainability information is free from material misstatement. The practitioner’s conclusion and assurance report are the ultimate deliverables of the sustainability assurance engagement and are designed to enhance the degree of confidence of intended users about the entity’s sustainability information. In this session, IAASB experts will guide participants through the final stages of the engagement process under ISSA 5000—the evaluation of evidence, forming a conclusion, and preparation of an assurance report.
The webinar will discuss:
- Accumulating and considering identified misstatements across varied disclosures
- Addressing subsequent events and obtaining written representations
- Forming an assurance conclusion, including distinguishing fair presentation and compliance frameworks, and deciding on the appropriate type of conclusion – modified or unmodified
- Preparing an assurance report for different types of engagements (reasonable assurance, limited assurance or a combination)
- Modifying the assurance report to include or address, as applicable, a modified conclusion(s), emphasis of matter or other matter paragraphs, and other information
- Communicating about comparative information and inherent limitations
Speakers include:
- Neil Morris, IAASB Member
- Claire Grayston, IAASB Principal – Non-financial Information Assurance
- Kazuko Yoshimura, IAASB Senior Manager