GHG emissions are is a key growth area for assurance services but it is not without its challenges.   

Required

Conduct an internet search for an Australian company whose website includes any type of GHG emissions disclosure and then use the following prompting questions to complete a reflection in this Interact2 Journal, by clicking on the 'Create Journal' in the top left-hand corner:

1. What? Describe the nature of the GHG emissions disclosure for your selected Australian company. For example, was it informative and/or clear? Difficult or easy to find?
2. So what? If you were a member of an assurance team engaged to provide assurance on this engagement, what type of misstatements and assertions would you be most concerned about? Why?
3. Now what? How might you design audit procedures to collect sufficient and appropriate audit evidence relating to the audit assertions you identified above? What specialist assistance might be required on the audit team to undertake these procedures?

Answer rating: 100% (QA)

After conducting an internet search I found an Australian company named Telstra whose website includes GHG emissions disclosure What Telstra has publi... View the full answer