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Audit and Accounting Guides & Audit Risk Alerts AICPA Guide: Attestation Engagements on Sustainability Information (Including Greenhouse Gas Emissions Information)
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ABSTRACTPrefaceChapter 1 — Introduction to Sustainability Examination and Review EngagementsChapter 2 — Planning the Examination or Review EngagementChapter 3 — Performing Examination or Review ProceduresChapter 4 — Reporting on an Examination or Review EngagementChapter 5 — Performing an Examination or Review Engagement on Greenhouse Gas Emissions InformationChapter 6 — Performing an Examination or Review Engagement on Climate-Related Financial DisclosuresAppendix A — Illustrations of Measurements and Measurement UncertaintyAppendix B — Characteristics of Sustainability Information and Illustrative Examination and Review ProceduresAppendix C — Illustrative Representation Letters and Additional RepresentationsAppendix D — Illustrative Practitioner’s Examination ReportsAppendix E — Illustrative Practitioner’s Review ReportsAppendix F — Illustrative Practitioner’s Report on an Examination of One or More Specified Indicators and a Review of Others, Reporting on the Subject Matter, Unmodified Opinion and Unmodified ConclusionAppendix G — Overview of Statements on Quality Management StandardsAppendix H — Illustrative Practitioner’s Reports Regarding Sustainability Information Submitted to the Dow Jones Sustainability IndexAppendix I — Schedule of Changes Made to the Text From the Previous EditionGlossary
ABSTRACTPrefaceChapter 1 — Introduction to Sustainability Examination and Review EngagementsChapter 2 — Planning the Examination or Review EngagementChapter 3 — Performing Examination or Review ProceduresChapter 4 — Reporting on an Examination or Review EngagementChapter 5 — Performing an Examination or Review Engagement on Greenhouse Gas Emissions InformationChapter 6 — Performing an Examination or Review Engagement on Climate-Related Financial DisclosuresAppendix A — Illustrations of Measurements and Measurement UncertaintyAppendix B — Characteristics of Sustainability Information and Illustrative Examination and Review ProceduresAppendix C — Illustrative Representation Letters and Additional RepresentationsAppendix D — Illustrative Practitioner’s Examination ReportsAppendix E — Illustrative Practitioner’s Review ReportsAppendix F — Illustrative Practitioner’s Report on an Examination of One or More Specified Indicators and a Review of Others, Reporting on the Subject Matter, Unmodified Opinion and Unmodified ConclusionAppendix G — Overview of Statements on Quality Management StandardsAppendix H — Illustrative Practitioner’s Reports Regarding Sustainability Information Submitted to the Dow Jones Sustainability IndexAppendix I — Schedule of Changes Made to the Text From the Previous EditionGlossary