CA Final · Advanced Auditing, Assurance and Professional Ethics · Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance

While performing a limited assurance engagement on the greenhouse gas (GHG) emissions statement of Kaveri Cements Ltd, CA Rohan finds that the company's emission factors come from a published government source, but the company has applied them to fuel quantities taken from unreconciled plant logs. What is the most appropriate response by Rohan?

Rohan should obtain further evidence on the completeness and accuracy of the fuel quantity data, for example by reconciling plant logs with purchase records and meter readings. Emissions depend on both activity data and factors, so an authoritative factor source does not make unreliable activity data acceptable.

1. AAccept the figures since the emission factors are from an authoritative source
2. BObtain evidence over the completeness and accuracy of the fuel quantity data, such as reconciling logs to purchase records and meter readings, before concludingCorrect
3. CIssue an adverse conclusion immediately because logs are unreconciled
4. DDisclaim the engagement as GHG data can never be verified