Assurance on a Greenhouse Gas Statement

This Consultation Paper seeks views from practitioners and other stakeholders in relation to the IAASB's project to develop the International Standard on Assurance Engagements (ISAE), Assurance on a Greenhouse Gas Statement.

Submitted Comment Letters

1. The Canadian Institute of Chartered Accountants (Canada)
January 25, 2010

2. Wendy Green and Anna Huggins (Australia)
January 25, 2010

3. The University of New South Wales (Australia)
February 9, 2010

4. Dr. Joseph Maresca (United States)
February 10, 2010

5. Federation des Experts Comptables Europeens (Belgium)
February 10, 2010

6. CGA-Canada (Canada)
February 16, 2010

7. PricewaterhouseCoopers (United Kingdom)
February 16, 2010

8. The Canadian Institute of Chartered Accountants (Canada)
February 16, 2010

9. Joint Accounting Bodies: CPA Australia, the Institute of Chartered Accountants in Australia and the National Institute of Accountant (Australia)
February 17, 2010

10. Chartered Institute of Public Finance and Accountancy (United Kingdom)
February 18, 2010

11. Instituto Mexicano de Contadores Publicos (Mexico)
February 18, 2010

12. Office of the Auditor General of Canada (Canada)
February 18, 2010

13. The Institute of Chartered Accountants of Scotland (United Kingdom)
February 18, 2010

14. California Public Employees' Retirement System (United States)
February 19, 2010

15. Canadian Standards Association (Canada)
February 19, 2010

16. Foreningen af Statsautoriserede Revisorer (Denmark)
February 19, 2010

17. Institute of Certified Public Accountants of Singapore (Singapore)
February 19, 2010

18. Institute of Chartered Accountants of Pakistan (Pakistan)
February 19, 2010

19. Malaysian Institute of Accountants (Malaysia)
February 19, 2010

20. National Audit Office (United Kingdom)
February 19, 2010

21. Talal Abu-Ghazaleh & Co. International (Palestine National Authority)
February 19, 2010

22. The Institute of Chartered Accountants in England and Wales (ICAEW) (United Kingdom)
February 19, 2010

23. The Japanese Institute of Certified Public Accountants (Japan)
February 19, 2010

24. Auditing Practices Board (United Kingdom) (United Kingdom)
February 22, 2010

25. Hermes Management Pensions Ltd (United Kingdom)
February 22, 2010

26. Independent Regulatory Board for Auditors (South Africa)
February 22, 2010

27. The Association of Chartered Certified Accountants (United Kingdom)
February 22, 2010

28. BDO Global Coordination B.V. (United Kingdom)
February 23, 2010

29. Grant Thornton International (United States)
February 23, 2010

30. Instituto de Censores Jurados de Cuentas de Espana (Spain)
February 23, 2010

31. New Zealand Institute of Chartered Accountants (New Zealand)
February 24, 2010

32. Australian Government, Auditing and Assurance Standards Board (Australia)
February 26, 2010

33. Deloitte Touche Tohmatsu (United States)
February 26, 2010

34. American Institute of Certified Public Accountants (United States)
March 1, 2010

35. Institut der Wirtschaftspruefer in Deutschland e.V. - IDW (Germany)
March 5, 2010

36. KPMG (United Kingdom)
March 10, 2010

Related Resources

• A Framework for Audit Quality
• Enhancing the Value of Auditor Reporting: Exploring Options for Change
• ISAE 3000 (Revised), Assurance Engagements Other Than Audits or Reviews of Historical Financial Information
• Improving the Auditor’s Report
• International Standard on Auditing (ISA) 720 (Revised), The Auditor’s Responsibilities Relating to Other Information in Documents Containing or Accompanying Audited Financial Statements and the Auditor’s Report Thereon