Australian Government
Auditing and Assurance Standards Board
Issued: September 2025
See Sustainability Assurance Homepage for background and copyright information.
Materials available and under development
The education materials listed below are designed to assist auditors in building capability on the basics of assurance over information in sustainability reports under the Act and ASSA 5000. Hyperlinks are provided to available materials and will be added for other materials as they are developed and made available.
General
1.1 ISSA 5000 Implementation Guide (issued 27/1/25 and amended 7/7/25)
1.2 Joint IAASB/IESBA FAQs on Sustainability Assurance and Ethics
1.3 ASSA 5000 versus ASAE 3000
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The webpages listed below are currently under development. Pages 3.1 to 3.9 may be guidance materials rather than education materials. |
Engagement areas under ASSA 5000
2.1 Acceptance and continuance
2.2 Firm-level quality management
2.3 Engagement-level quality management
2.4 Relevant ethical requirements
2.5 Competency and capability
2.6 Fraud and non-compliance with laws and regulations
2.7 Communications with those charged with governance (TCWG)
2.8 Documentation
2.9 Preconditions for engagements
2.10 Terms of the engagement
2.11 Planning
2.12 Materiality and evaluating misstatements
2.13 Risk identification and assessment
2.14 Responding to risks of material misstatement
2.15 Evidence
2.16 Subsequent events
2.17 Written representations from management and TCWG
2.18 Other information
2.19 Using the work of others
2.20 Using the work of internal audit
2.21 Concluding
2.22 Reporting
Assurance over mandatory climate disclosures
3.1 Governance
3.2 Risks and opportunities
3.3 Strategy – risks and opportunities
3.4 Climate resilience assessments / Scenario analysis
3.5 Transition plans
3.6 Risk management
3.7 Scope 1 and 2 emissions
3.8 Scope 3 emissions
3.9 Climate-related metrics and targets