An assurance engagement on sustainability information using suitable criteria.

The IAASB’s general standard for sustainability assurance engagements, subject to applicability and effective dates.

A meaningful assurance level lower than reasonable assurance, with a different nature and extent of work.

A high assurance level supported by procedures reducing engagement risk to an acceptably low level.

The entities, operations and activities included in a reported metric.

Using AI to support procedures while retaining human review and professional judgement.

Risk that systems or data are compromised, affecting the engagement where relevant.

An external provider whose services may affect relevant controls or information.

The origin and handling history of electronic evidence.

A change in model behaviour or accuracy as data or conditions shift.

Sustainability evidence.

Test whether the comparison uses a consistent boundary and method.

Reconcile meter records and check sites added or removed.

A percentage without a comparable baseline can mislead.

Recalculate and evaluate the disclosure.

AI validation.

Assess whether the flags provide useful evidence for the objective.

Validate inputs and review flagged and unflagged items as appropriate.

A tool output is not proof of misstatement.

Document limitations and corroborate exceptions.

Service organisation and cyber risk.

Assess effects on payroll completeness and integrity.

Reconcile independent payment and employee records and review incident evidence.

A provider’s assurance report may exclude the incident period.

Adjust procedures and communicate relevant findings.