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Auditing Assess - for GHG emissions reporting This...

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It is argued that all members of the profession may require more specific and detailed guidance, and  to promote consistency across jurisdictions this guidance can best be provided at the international  level. [Simnett, Nugent and Huggins, 2009] This obviously suggests to the adavnatage of having ISAE  in coming up with the benchmarks.    It does raise the question as to whether it is plausible to have an international GHG emissions  assurance standard without a dominant international standard
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Unformatted text preview: for GHG emissions reporting. This discredits why ISAE may not be an appropriate place to develop benchmarks or further guidance, because it may be too dominant, it poses a struggle between consistency and dominance. In developing the new ISAE, consideration will be given to disclosures in the assurance report about the assurance and subject matter competencies of those performing the engagement....
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