Australian Government
Auditing and Assurance Standards Board
Thursday, March 13, 2025
The IAASB has recently published ISSA 5000 Implementation Guide to help practitioners in conducting assurance engagements in accordance with ISSA 5000 General Requirements for Sustainability Assurance Engagements. This guide covers the fundamental concepts in ISSA 5000 and the conduct of the assurance engagement from acceptance and continuance to reporting. It provides further explanation of concepts and the practitioner’s responsibilities. It also discusses key principles and, as appropriate, the interaction between requirements, and challenges practitioners encounter in practice when conducting sustainability assurance engagements.
For any questions please contact the AUASB at [email protected].