Comments on recent International Ethics Standards Board for Accountants Exposure Drafts regarding sustainability assurance and the use of external experts

被引：0

作者：

Hay, David ^{[1
]}

Harding, Noel ^{[2
]}

Redmayne, Nives Botica ^{[3
]}

Khan, Jahanzeb ^{[4
]}

Singh, Harjinder ^{[5
]}

Sultana, Nigar ^{[5
]}

You, Jean ^{[2
]}

机构：

[1] Univ Auckland, Auckland, New Zealand

[2] UNSW Sydney, Sydney, NSW, Australia

[3] Massey Univ, Palmerston North, New Zealand

[4] Deakin Univ, Geelong, Vic, Australia

[5] Curtin Univ, Perth, WA, Australia

来源：

ACCOUNTING AND FINANCE | 2024年 / 64卷 / 04期

关键词：

assurance; audit; ethics; profession-agnostic; sustainability; AUDITOR INDEPENDENCE; KNOWLEDGE STRUCTURE; OBJECTIVITY; JUDGMENT; DETERMINANTS;

D O I：

10.1111/acfi.13302

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

We commend the International Ethics Standards Board for Accountants for the initiative in releasing the two related Exposure Drafts regarding sustainability assurance and the use of external experts. There is a need for assurance over sustainability information, and for that assurance to be provided by professional people who have the appropriate guidance on ethical issues. There is an increasing need to draw on the work of experts and an increasing possibility that inappropriate reliance on that work by professional accountants and sustainability assurance practitioners may threaten compliance with the fundamental principles of the code of ethics.

引用

页码：4197 / 4216

页数：20

共 2 条

[1] Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on International Auditing and Assurance Standards Board Exposure Draft, Proposed International Standard on Auditing 220 (Revised): Quality Management for an Audit of Financial Statements
Brown, Veena L.
Dennis, Sean
Dickins, Denise
Higgs, Julia L.
Schaefer, Tammie J.
CURRENT ISSUES IN AUDITING, 2019, 13 (02): : C10 - C19
[2] Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on International Auditing and Assurance Standards Board Exposure Draft, Proposed International Standard on Auditing 315 (Revised): Identifying and Assessing the Risks of Material Misstatement and Proposed Consequential and Conforming Amendments to Other ISAs
Brown, Veena Looknanan
Coram, Paul J.
Dennis, Sean A.
Dickins, Denise
Earley, Christine E.
Higgs, Julia L.
Schaefer, Tammie J.
Tatum, Kay W.
CURRENT ISSUES IN AUDITING, 2019, 13 (01): : C1 - C9

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