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Comments of the AFAANZ Auditing and Assurance Standards Committee on the Proposed Standard on Assurance Engagements over GHG Emissions Disclosure
Journal article   Open access   Peer reviewed

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

David Hay, Noel Harding, Chris Gan, Irene Ge, Linh Ho, Dinithi Ranasinghe, Harj Singh, Nigar Sultana and Shan Zhou
Accounting and finance, Vol.63(4), pp.4813-4820
28/06/2023
DOI: https://doi.org/10.1111/acfi.13136
Handle:
https://hdl.handle.net/10523/23390

Abstract

audit evidence informed standard setting greenhouse gas emissions sustainability
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.
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Published (Version of record)CC BY-NC-ND V4.0,  Open Access
url
https://doi.org/10.1111/acfi.13136View
Published (Version of record)CC BY-NC-ND V4.0,  Open

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