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ACCA Strategic Professional · Advanced Audit and Assurance (International) · The assurance of sustainability

Tarvin Energy's sustainability report states its greenhouse gas emissions using the GHG Protocol. The assurance team is assessing whether the criteria are suitable. Which characteristic would most indicate that the criteria are NOT suitable for the engagement?

Criteria developed internally by management and not made available to users are unsuitable, because ISAE 3000 requires criteria to be available to intended users as well as relevant, complete, reliable, neutral and understandable. Recognised expert-body criteria, consistency and neutrality all support suitability.

  1. AThe criteria are developed by management for this report and are not available to usersCorrect
  2. BThe criteria are issued by a recognised expert body following due process
  3. CThe criteria result in consistent measurement of the same activity by different practitioners
  4. DThe criteria permit the information to be reported in a complete and neutral way

Explanation

Under ISAE 3000 (Revised), suitable criteria are relevant, complete, reliable, neutral and understandable, and must be available to intended users. Criteria that are unavailable to users fail this test. The other options describe attributes of suitable criteria.

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