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

Hay, David; Harding, Noel; Gan, Chris; Ge, Irene; Ho, Linh; Ranasinghe, Dinithi; Singh, Harj; Sultana, Nigar; Zhou, Shan

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

Hay, David ; Harding, Noel ; Gan, Chris ; Ge, Irene ; Ho, Linh ; Ranasinghe, Dinithi ; Singh, Harj ; Sultana, Nigar ; Zhou, Shan

Identifier: https://hdl.handle.net/2292/65915

Issue Date: 2023-01-01

Reference: (2023). Accounting and Finance.

Rights: Copyright: The authors

Rights (URI): https://researchspace.auckland.ac.nz/docs/uoa-docs/rights.htm

Abstract:

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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