Standard on Sustainability Assurance ASSA 5000 General Requirements for Sustainability Assurance Engagements
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CONTENTS
COMPILATION DETAILS
AUTHORITY STATEMENT
CONFORMITY WITH INTERNATIONAL STANDARDS ON AUDITING
Paragraphs
Application......................................................Aus 0.1-Aus 0.2
Operative Date...................................................Aus 0.3-Aus 0.4
Introduction..............................................................1-7
Scope of this ASSA.........................................................8-14
Effective Date..............................................................15
Objectives..............................................................16-17
Definitions................................................................18
Requirements
Conduct of an Assurance Engagement in Accordance with the ASSAs...................19-25
Acceptance and Continuance of the Assurance Engagement...........................26-29
Firm-level Quality Management.................................................30
Engagement-level Quality Management.........................................31-63
Fraud and Non-Compliance with Laws and Regulations..............................64-67
Communication with Management and Those Charged with Governance....................68
Documentation...........................................................69-74
Preconditions for an Assurance Engagement......................................75-84
Terms of the Assurance Engagement............................................85-88
Evidence................................................................89-94
Planning...............................................................95-102
Risk Assessment Procedures...............................................103L-125
Responding to Risks of Material Misstatement..................................126L-152
Accumulation and Consideration of Identified Misstatements........................153-161
Evaluating the Description of Applicable Criteria....................................162
Subsequent Events.......................................................163-164
Written Representations from Management and Those Charged with Governance.........165-170
Other Information.......................................................171-177
Forming the Assurance Conclusion...........................................178-187
Preparing the Assurance Report.............................................188-212