|FRC/AASB/AUASB Position Statement on Extended External Reporting
Extended External Reporting (EER) Assurance Guidance
|Climate-related and other emerging risk disclosures: assessing financial statement materiality using AASB / IASB Practice Statement 2 – Version 2||Apr 2019|
|Non-Authoritative Guidance on Applying ISAE 3000 (Revised) to Extended External Reporting Assurance Engagements
The Guidance responds to ten key stakeholder-identified challenges commonly encountered in applying ISAE 3000 (equivalent ASAE 3000 (Revised) to EER assurance engagements.
It promotes the consistent and high-quality application of the assurance standards to EER assurance engagements to:
• strengthen the influence of such engagements on the quality of EER;
• enhance trust in the resulting EER assurance reports; and
• increase the credibility of EERs so that they can be trusted and relied upon by their intended users.
|Non-Authoritative Support Material – Illustrative Examples of Selected Aspects of Extended External Reporting (EER) Assurance Engagements||Apr 2021|
|The State of Play in Sustainability Assurance June 2021
|Using ISAE 3000 (Revised) in Sustainability Assurance Engagements June 2021
A guide to accompany the State of Play in Sustainability Assurance