Comments of the AFAANZ Auditing and Assurance Standards Committee on the Proposed Standard on Assurance Engagements over GHG Emissions Disclosure

David Hay,Nigar Sultana,Irene Ge,Harj Singh,Chris Gan,Linh Ho,Noel Harding,Dinithi Ranasinghe,Shan Zhou

doi:10.1111/acfi.13136

Comments of the AFAANZ Auditing and Assurance Standards Committee on the Proposed Standard on Assurance Engagements over GHG Emissions Disclosure

David Hay, Nigar Sultana + Show 7 more

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https://doi.org/10.1111/acfi.13136

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Journal: Accounting & Finance	Publication Date: Jun 28, 2023
License type: CC BY-NC-ND 4.0

Affiliation: Curtin University, UNSW Sydney, Lincoln University, University of Otago, University of Sydney, University of Auckland

#Assurance Engagements #Auditing Standards Committee + Show 7 more

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Abstract

AbstractThe New Zealand External Reporting Board (XRB) issued for public comment a standard on Assurance Engagements over GHG Emissions Disclosure. The Auditing and Assurance Standards Committee of AFAANZ prepared a submission, based on the findings reported in published research, responding to a number of the questions asked by the XRB. This technical note presents the formal submission made to the XRB.

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