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

被引：0

作者：

Hay, David ^{[1
]}

Harding, Noel ^{[2
]}

Gan, Chris ^{[3
]}

Ge, Irene ^{[2
]}

Ho, Linh ^{[3
]}

Ranasinghe, Dinithi ^{[4
]}

Singh, Harj ^{[5
]}

Sultana, Nigar ^{[5
]}

Zhou, Shan ^{[6
]}

机构：

[1] Univ Auckland, Auckland 1142, New Zealand

[2] UNSW Sydney, Sydney, NSW, Australia

[3] Lincoln Univ, Christchurch, New Zealand

[4] Univ Otago, Dunedin, Otago, New Zealand

[5] Curtin Univ, Perth, WA, Australia

[6] Univ Sydney, Sydney, NSW, Australia

来源：

ACCOUNTING AND FINANCE | 2023年 / 63卷 / 04期

关键词：

audit; evidence informed standard setting; greenhouse gas emissions; sustainability; AUDITORS; TEAM;

D O I：

10.1111/acfi.13136

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

The 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.

引用

页码：4813 / 4820

页数：8

共 30 条

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