Attestation Engagements On Sustainability Information Including Greenhouse Gas Emissions Information

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Attestation Engagements on Sustainability Information (Including Greenhouse Gas Emissions Information)

Author : AICPA
Publisher : John Wiley & Sons
ISBN 13 : 1945498633
Total Pages : 220 pages
Book Rating : 4.9/5 (454 download)

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Book Synopsis Attestation Engagements on Sustainability Information (Including Greenhouse Gas Emissions Information) by : AICPA

Download or read book Attestation Engagements on Sustainability Information (Including Greenhouse Gas Emissions Information) written by AICPA and published by John Wiley & Sons. This book was released on 2018-04-18 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: New Authoritative Guide for SSAE No. 18 and Sustainability Organizations are increasingly seeking to add credibility to sustainability information: According to the CFA Institute, 73 percent of portfolio managers and research analysts surveyed take sustainability matters into account when making investment decisions and 69 percent believe it is important that such information be subject to independent assurance. This new guide will assist CPAs with interpreting and applying the clarified attestation standards (SSAE No. 18) when performing examination or review engagements on sustainability information. Note: This guide supersedes AICPA Statement of Position (SOP) 13-1, Attest Engagements on Greenhouse Gas Emissions Information. The content of that SOP has been updated for the clarified attestations standards and included in the guide.

SOP 13-1 Attest Engagements on Greenhouse Gas Emissions Information

Author : AICPA
Publisher : John Wiley & Sons
ISBN 13 : 1937352145
Total Pages : 80 pages
Book Rating : 4.9/5 (373 download)

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Book Synopsis SOP 13-1 Attest Engagements on Greenhouse Gas Emissions Information by : AICPA

Download or read book SOP 13-1 Attest Engagements on Greenhouse Gas Emissions Information written by AICPA and published by John Wiley & Sons. This book was released on 2017-05-22 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: Mounting concern over climate change around the world has resulted in a wide array of legislative, regulatory and voluntary responses for reporting and reduction of greenhouse gas emissions (GHG). Corporate and public interest in sustainability and climate change issues, and voluntary reporting of greenhouse gas (GHG) emissions information, has grown significantly in the United States during the last decade. The number of U.S.-based companies seeking external assurance on their sustainability reports continues to grow. The majority of these companies are seeking a moderate level of assurance, or a review. While the existing attestation standards provide a framework for performing such services, the specific application guidance in this area needs to be developed. The AICPA previously issued Statement of Position (SOP) 03-2, Attest Engagements on Greenhouse Gas Emissions Information, to provide guidance to CPAs on how to apply the attestation standards to GHG emissions reporting for an examination level of service with the expectation that it would be used to satisfy requirements for assurance in connection with GHG trading schemes or regulatory submissions. However, the first requests coming through for assurance in the United States are not to satisfy regulatory requirements but, rather, appear to be from companies that are voluntarily looking to add more credibility to information that they are publicly reporting. As a result, they are seeking assurance for this purpose at a more cost-effective level than an examination. To respond to this need, SOP 13-1 updates SOP 03-2 by including guidance on how to apply the attestation standards for a review engagement to the specific subject matter of GHG emissions information. This SOP is an essential resource for practitioners performing GHG engagements, whether examinations or reviews, and provides guidance on performing and reporting: Examination or review on a schedule or an assertion relating to information about a GHG emissions inventory or a baseline GHG inventory Examination or review on a schedule or an assertion relating to information about a GHG emission reduction in connection with the recording of the reduction with a registry or a trade of that reduction or credit

Codification of Statements on Standards for Attestation Engagements

Author : AICPA
Publisher : John Wiley & Sons
ISBN 13 : 1119723388
Total Pages : 569 pages
Book Rating : 4.1/5 (197 download)

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Book Synopsis Codification of Statements on Standards for Attestation Engagements by : AICPA

Download or read book Codification of Statements on Standards for Attestation Engagements written by AICPA and published by John Wiley & Sons. This book was released on 2020-05-20 with total page 569 pages. Available in PDF, EPUB and Kindle. Book excerpt: This 2020 edition delivers the current clarified Statements on Standards for Attestation Engagements (SSAEs) and related interpretations in a codified format, providing the most up-to-date information needed to perform attestation engagements. This authoritative guidance, issued directly by the AICPA, is essential to fully understanding the requirements associated with an attestation engagement. This edition includes the following new standards: SSAE No. 19, Agreed-Upon Procedures Engagements SSAE No. 20, Amendments to the Description of the Concept of Materiality

Codification of Statements on Standards for Attestation Engagements, January 2019

Author : AICPA
Publisher : John Wiley & Sons
ISBN 13 : 1948306611
Total Pages : 440 pages
Book Rating : 4.9/5 (483 download)

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Book Synopsis Codification of Statements on Standards for Attestation Engagements, January 2019 by : AICPA

Download or read book Codification of Statements on Standards for Attestation Engagements, January 2019 written by AICPA and published by John Wiley & Sons. This book was released on 2019-05-16 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edition delivers the current clarified Statements on Standards for Attestation Engagements (SSAEs) and related interpretations in a codified format, providing the most up-to-date information needed to perform attestation engagements. Issued directly by the AICPA, this authoritative guidance is essential to fully understanding the requirements associated with an attestation engagement. This codification is fully indexed and arranged by subject. The codified standards and related interpretations are vital to practitioners performing attestation engagements

AICPA Professional Standards 2019

Author : AICPA
Publisher : John Wiley & Sons
ISBN 13 : 1119669359
Total Pages : 3732 pages
Book Rating : 4.1/5 (196 download)

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Book Synopsis AICPA Professional Standards 2019 by : AICPA

Download or read book AICPA Professional Standards 2019 written by AICPA and published by John Wiley & Sons. This book was released on 2019-10-08 with total page 3732 pages. Available in PDF, EPUB and Kindle. Book excerpt: Updated as of July 1, 2019, this two-volume set is a comprehensive source of professional standards and interpretations issued by the AICPA, such as auditing and attestation, accounting and review services pronouncements, along with the AICPA Code of Professional Conduct and Bylaws. Standards and related interpretations, to help you apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected. New to this edition: Statement on Auditing Standards (SAS) No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements SAS No. 135, Omnibus Statement on Auditing Standards—2019 SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA SAS No. 137, The Auditor's Responsibilities Relating to Other Information Included in Annual Reports Statement on Standards for Forensic Services No. 1, Statement on Standards for Forensic Services

The Routledge Handbook of Integrated Reporting

Author : Charl de Villiers
Publisher : Routledge
ISBN 13 : 1000071340
Total Pages : 461 pages
Book Rating : 4.0/5 ( download)

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Book Synopsis The Routledge Handbook of Integrated Reporting by : Charl de Villiers

Download or read book The Routledge Handbook of Integrated Reporting written by Charl de Villiers and published by Routledge. This book was released on 2020-05-11 with total page 461 pages. Available in PDF, EPUB and Kindle. Book excerpt: This timely handbook provides a current and comprehensive examination of integrated reporting, both practical and research-based. It offers insights and different perspectives from more than 60 authors, including representatives of the International Integrated Reporting Council, Integrated Reporting Committee of South Africa, professional bodies and audit firms, as well as leading academics in the fields of integrated reporting, sustainability reporting and corporate social responsibility. This collected work provides an in-depth review of the development of integrated reporting, with a focus on the interpretation and guidance provided by the International Integrated Reporting Council. It encourages the development of new thinking and research topics in the area of integrated reporting (such as links between integrated reporting and reports focused on financial and corporate social responsibility matters), as well as showcasing how integrated reporting issues are seen and practiced in different parts of the world. The chapters include reviews of the most recent research, practitioner viewpoints, conceptual pieces, case studies and disclosure analyses. Accessible and engaging, this handbook will be an invaluable overview for those new to the field or those who are interested in ensuring they are up to date with its developments, as well as those who are concerned with how to construct an integrated report.

Business Sustainability, Corporate Governance, and Organizational Ethics

Author : Zabihollah Rezaee
Publisher : John Wiley & Sons
ISBN 13 : 1119601460
Total Pages : 971 pages
Book Rating : 4.1/5 (196 download)

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Book Synopsis Business Sustainability, Corporate Governance, and Organizational Ethics by : Zabihollah Rezaee

Download or read book Business Sustainability, Corporate Governance, and Organizational Ethics written by Zabihollah Rezaee and published by John Wiley & Sons. This book was released on 2019-11-06 with total page 971 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive framework for understanding the most important issues in global business This is the e-book version of Business Sustainability, Corporate Governance, and Organizational Ethics. In today's business environment, multinational corporations are under pressure from investors, lawmakers, and regulators to improve their corporate governance, business sustainability, and corporate culture. Business sustainability, corporate governance, and organizational ethics are taking center stage in the global business environment. This long-awaited text covers each of these three important areas in detail, guiding readers to a robust understanding with features including chapter summaries, essential terms, discussion questions, and cases for each topic covered.

Research Handbook on Accounting and Ethics

Author : Marion Brivot
Publisher : Edward Elgar Publishing
ISBN 13 : 1800881029
Total Pages : 399 pages
Book Rating : 4.8/5 (8 download)

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Book Synopsis Research Handbook on Accounting and Ethics by : Marion Brivot

Download or read book Research Handbook on Accounting and Ethics written by Marion Brivot and published by Edward Elgar Publishing. This book was released on 2023-03-02 with total page 399 pages. Available in PDF, EPUB and Kindle. Book excerpt: This invigorating Research Handbook focuses on collective ethical issues facing the accounting profession as a whole, as well as the users of the services provided by accountants. Providing an overview of contemporary accounting and ethics issues around the world, it discusses the ethical considerations involved in accounting, including external and internal auditing, tax, forensic accounting, and governance, as well as new areas of research relating to accounting and ethics, through cross-fertilization with other disciplines and presenting multiple innovative perspectives.

Business Sustainability in Asia

Author : Zabihollah Rezaee
Publisher : John Wiley & Sons
ISBN 13 : 111950225X
Total Pages : 286 pages
Book Rating : 4.1/5 (195 download)

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Book Synopsis Business Sustainability in Asia by : Zabihollah Rezaee

Download or read book Business Sustainability in Asia written by Zabihollah Rezaee and published by John Wiley & Sons. This book was released on 2019-02-20 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: Get familiar with business sustainability in Asia Business Sustainability in Asia offers 12 chapters that cover different aspects of business sustainability with a keen focus on its implications in Asia. Anyone who is involved with business sustainability and corporate governance, the financial reporting process, investment decisions, legal and financial advising, assurance functions, and corporate governance education will be interested in this book. It examines business sustainability performance, reporting and assurance and their integration into strategy, governance, risk assessment, performance management, and the reporting process of disclosing governance, ethics, social, environmental, and economic sustainable performance. The book also highlights how people, businesses, and resources collaborate in a business sustainability and accountability model. • Develop an awareness and understanding of the main themes, perspectives, frameworks, and issues pertaining to corporate governance and business sustainability in Asia • Covers a variety of issues relevant to business sustainability in Asia • Authored by an expert who has written extensively on the subject • Understand why organizations worldwide recognize the importance of sustainability performance If you’re a business leader, executive, auditor, or student looking to familiarize yourself with this emerging subject, Business Sustainability in Asia has you covered.

Ebook: Auditing & Assurance Services

Author : Timothy Louwers
Publisher : McGraw Hill
ISBN 13 : 0077171942
Total Pages : 980 pages
Book Rating : 4.0/5 (771 download)

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Book Synopsis Ebook: Auditing & Assurance Services by : Timothy Louwers

Download or read book Ebook: Auditing & Assurance Services written by Timothy Louwers and published by McGraw Hill. This book was released on 2014-10-16 with total page 980 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditors are trained to investigate beyond appearances to determine the underlying facts—in other words, to look beneath the surface. The recent financial crisis has made this skill even more crucial to the business community. As a result of this recent crisis and of the financial statement accounting scandals that occurred at the turn of the century, understanding the auditor’s responsibility related to fraud, maintaining a clear perspective, probing for details, and understanding the big picture are indispensable to effective auditing. The author team of Louwers, Ramsay, Sinason, Strawser, and Thibodeau has dedicated years of experience in the auditing field to this new edition of Auditing & Assurance Services, supplying the necessary investigative tools for future auditors.

The Greenhouse Gas Protocol

Author :
Publisher : World Business Pub.
ISBN 13 : 9781569735688
Total Pages : 0 pages
Book Rating : 4.7/5 (356 download)

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Book Synopsis The Greenhouse Gas Protocol by :

Download or read book The Greenhouse Gas Protocol written by and published by World Business Pub.. This book was released on 2004 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The GHG Protocol Corporate Accounting and Reporting Standard helps companies and other organizations to identify, calculate, and report GHG emissions. It is designed to set the standard for accurate, complete, consistent, relevant and transparent accounting and reporting of GHG emissions.

Engagements to Audit Greenhouse Gas Emissions Information

Author : American Institute of Certified Public Accountants
Publisher :
ISBN 13 : 9781553850908
Total Pages : 50 pages
Book Rating : 4.8/5 (59 download)

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Book Synopsis Engagements to Audit Greenhouse Gas Emissions Information by : American Institute of Certified Public Accountants

Download or read book Engagements to Audit Greenhouse Gas Emissions Information written by American Institute of Certified Public Accountants and published by . This book was released on 2003 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Advanced SOC for Service Organizations Certificate Exam

Author : AICPA
Publisher : Wiley
ISBN 13 : 9781119544746
Total Pages : pages
Book Rating : 4.5/5 (447 download)

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Book Synopsis Advanced SOC for Service Organizations Certificate Exam by : AICPA

Download or read book Advanced SOC for Service Organizations Certificate Exam written by AICPA and published by Wiley. This book was released on 2019-01-14 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting (SOC 1)

Download Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting (SOC 1) PDF Online Free

Author : AICPA
Publisher : John Wiley & Sons
ISBN 13 : 1943546649
Total Pages : 368 pages
Book Rating : 4.9/5 (435 download)

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Book Synopsis Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting (SOC 1) by : AICPA

Download or read book Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting (SOC 1) written by AICPA and published by John Wiley & Sons. This book was released on 2017-05-08 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: This updated and improved guide is designed to help accountants effectively perform SOC 1® engagements under AT-C section 320, Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting, of Statement on Standards for Attestation Engagements (SSAE) No. 18, Attestation Standards: Clarification and Recodification. With the growth in business specialization, outsourcing tasks and functions to service organizations has become increasingly popular, increasing the demand for SOC 1 engagements. This guide will help: Gain a deeper understanding of the requirements and guidance in AT-C section 320 for performing SOC 1 engagements. Obtain guidance from top CPAs on how to implement AT-C section 320 and address common and practice issues. Provide best in class services related to planning, performing, and reporting on a SOC 1 engagement. Successfully implement changes in AT-C section 320 arising from the issuance of SSAE 18, which is effective for reports dated on or after May 1, 2017. Determine how to describe the matter giving rise to a modified opinion by providing over 20 illustrative paragraphs for different situations. Understand the kinds of information auditors of the financial statements of user entities need from a service auditor's report. Implement the requirement in SSAE No. 18 to obtain a written assertion from management of the service organization. Organize and draft relevant sections of a type 2 report by providing complete illustrative type 2 reports that include the service auditor’s report, management’s assertion, the description of the service organization’s system, and the service auditor’s description of tests of controls and results. Develop management representation letters for SOC 1 engagements.

AICPA Professional Standards: Accounting

Author : American Institute of Certified Public Accountants
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (753 download)

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Book Synopsis AICPA Professional Standards: Accounting by : American Institute of Certified Public Accountants

Download or read book AICPA Professional Standards: Accounting written by American Institute of Certified Public Accountants and published by . This book was released on 1974 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Education for Sustainable Development Goals

Author : Rieckmann, Marco
Publisher : UNESCO Publishing
ISBN 13 : 9231002090
Total Pages : 67 pages
Book Rating : 4.2/5 (31 download)

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Book Synopsis Education for Sustainable Development Goals by : Rieckmann, Marco

Download or read book Education for Sustainable Development Goals written by Rieckmann, Marco and published by UNESCO Publishing. This book was released on 2017-03-20 with total page 67 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Greenhouse Gas Emissions Reporting

Author : Canada
Publisher :
ISBN 13 : 9781100152042
Total Pages : 40 pages
Book Rating : 4.1/5 (52 download)

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Book Synopsis Greenhouse Gas Emissions Reporting by : Canada

Download or read book Greenhouse Gas Emissions Reporting written by Canada and published by . This book was released on 2010 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this document is to provide guidance to potential reporters to help determine if they are required to submit a report and to present technical information related to greenhouse gas (GHG) emissions reporting. This technical information includes the GHGs and emission sources subject to reporting, along with information on methods for calculating emissions and the required reporting format. An overview of the reporting process is also described herein.--Document.