Question: ABC Ltd is a large listed entity based in the UAE. The company has been publishing a sustainability report for the last five years. This report is published in addition to the company's annual report. In recent years a number of social and environmental/sustainability issues involving ABC Ltd have been highlighted in the media. This has led stakeholders to question the credibility of the company's sustainability disclosures. To address criticisms of greenwash the company has engaged the services of XYZ \& Co Chartered Accountants (CA's), an accounting firm based in Dubai, to provide assurance over their 2023 sustainability report (published by ABC Ltd). This report has been prepared by the management of ABC Ltd and is the responsibility of the board of directors of ABC Ltd. The sustainability report has been prepared according to the Global Reporting Initiative's (GRI's) standards on sustainability reporting. The board of ABC have requested XYZ \& Co. CA's to provide a high level of assurance over their sustainability report. Required: Using the definition of an assurance engagement, identified in the IAASB Framework, describe the elements of the assurance engagement discussed in the above case. You should discuss the level of assurance offered as well as the type of assurance engagement identified in the above case