EvidenceEvidence

Evidence

Designing and Performing Procedures to Obtain Sufficient Appropriate Evidence

1. For the purpose of obtaining sufficient appropriate evidence, the practitioner shall design and perform procedures: (Ref: Para. A225–A226)
   1. In a manner that is not biased towards obtaining evidence that may be corroborative, or towards excluding evidence that may be contradictory; and (Ref: Para. A227–A228)
   2. The nature, timing and extent of which are appropriate in the circumstances to provide evidence to meet the intended purpose of those procedures. (Ref: Para. A229–A244)

Information Intended to be Used as Evidence

1. When designing and performing procedures, the practitioner shall evaluate the relevance and reliability of information intended to be used as evidence, including information obtained from sources external to the entity. (Ref: Para. A245–A263)
2. When using information produced by the entity, the practitioner shall evaluate whether the information is sufficiently reliable for the practitioner’s purposes, including, as necessary in the circumstances: (Ref: Para. A264–A265)
   1. Obtaining evidence about the accuracy and completeness of the information; and
   2. Evaluating whether the information is sufficiently precise and detailed for the practitioner’s purposes.

Work Performed by a Management’s Expert

1. If information intended to be used as evidence has been prepared by a management’s expert, as part of the practitioner’s evaluation in accordance with paragraph 90, the practitioner shall, to the extent necessary, having regard to the significance of that expert’s work for the practitioner’s purposes: (Ref: Para. A266)
   1. Evaluate the competence, capabilities and objectivity of that expert; (Ref: Para. A267–A268)
   2. Obtain an understanding of the work performed by that expert; (Ref: Para. A269)
   3. Obtain an understanding about how the information prepared by that expert has been used by management in the preparation of the sustainability information; and (Ref: Para. A270–A271)
   4. Evaluate the appropriateness of the work of that expert as evidence. (Ref: Para. A272)

Doubts About the Relevance and Reliability of Information Intended to be Used as Evidence

1. If conditions identified during the assurance engagement cause the practitioner to believe that a document may not be authentic or that terms in a document have been modified but not disclosed to the practitioner, the practitioner shall investigate further and determine the effect on the rest of the evidence obtained. (Ref: Para. A273–A275)