The assurance engagement culminates in the practitioner’s conclusion about whether the sustainability information is free from material misstatement. The practitioner’s conclusion and assurance report are the ultimate deliverables of the sustainability assurance engagement and are designed to enhance the degree of confidence of intended users about the entity’s sustainability information.
Being well prepared sets the tone for a successful sustainability assurance engagement. In this session, IAASB experts will walk participants through the fundamental concepts and underlying premises for applying ISSA 5000—explaining its scope, authority, and why it was developed—and addressing overarching matters in preparing to perform a high-quality sustainability assurance engagement, including making sound engagement acceptance decisions.
Offered at two different times to accommodate a global audience, this webinar will cover: