DocumentationDocumentation

Documentation

Overarching Documentation Requirements

Form, Content and Extent of Engagement Documentation

1. The practitioner shall prepare, on a timely basis, engagement documentation that provides a record of the basis for the assurance report that is sufficient and appropriate to enable a practitioner experienced in sustainability assurance, having no previous connection with the assurance engagement, to understand: (Ref: Para. A171–A173)
   1. The nature, timing and extent of the procedures performed to comply with this ASSA, other relevant ASSAs and applicable legal and regulatory requirements;
   2. The results of the procedures performed, and the evidence obtained; and
   3. Significant matters arising during the assurance engagement, the conclusions reached thereon, and significant professional judgements made in reaching those conclusions. (Ref: Para. A174–A176)
2. In documenting the nature, timing and extent of procedures performed, the practitioner shall record: (Ref: Para. A177–A178)
   1. The identifying characteristics of the specific items or matters tested;
   2. Who performed the assurance engagement work and the date such work was completed; and
   3. Who reviewed the assurance engagement work performed and the date and extent of such review.
3. The engagement documentation shall also include discussions of significant matters with management, those charged with governance and others, including the nature of the significant matters discussed, and when and with whom the discussions took place. (Ref: Para. A179)

Assembly of the Final Engagement File

1. The practitioner shall assemble the engagement documentation in an engagement file and complete the administrative process of assembling the final engagement file on a timely basis after the date of the assurance report. After the assembly of the final engagement file has been completed, the practitioner shall not delete or discard engagement documentation of any nature before the end of its retention period. (Ref: Para. A180–A182)
2. In circumstances other than those envisaged in paragraph 212, when the practitioner finds it necessary to modify existing engagement documentation or add new engagement documentation after the assembly of the final engagement file has been completed, the practitioner shall, regardless of the nature of the modifications or additions, document:
   1. The specific reasons for making them; and
   2. When and by whom they were made and reviewed.

Documentation Related to Quality Management

1. The practitioner shall include in the engagement documentation: (Ref: Para. A183)