Date:
Planning, risk assessment and response are at the heart of delivering a robust sustainability assurance engagement. Together they enable the practitioner to obtain sufficient appropriate evidence as a basis for their sustainability assurance conclusion. This session explores what is key to an effective strategy and engagement plan under ISSA 5000, and the essential aspects of identifying and assessing the risks of material misstatement of the sustainability information and designing and performing procedures to respond to those risks.
The webinar will address:
- Developing an overall strategy and engagement plan
- Considering and determining materiality
- Understanding the sustainability matters and sustainability information, the entity and its environment, and the components of its system of internal control
- Determining the suitability of the criteria used to prepare the sustainability information
- Designing and performing procedures to respond to assessed risks, including in relation to qualitative information and estimates and forward-looking information
- Obtaining evidence for sustainability information from group and value chain components, including using the work of experts and other practitioners
Speakers include:
- Josephine Jackson, IAASB Vice Chair
- Jamie Shannon, IAASB Technical Advisor
- Neil Morris, IAASB Member
- Susan Jones, IAASB Technical Advisor