The competitive market for assurance engagements on greenhouse gas statements : is there a role for assurers from the accounting profession?
Huggins, Anna, Green, Wendy J., & Simnett, Roger (2011) The competitive market for assurance engagements on greenhouse gas statements : is there a role for assurers from the accounting profession? Current Issues in Auditing, 5(2), A1-A12.
In response to current and increasing demand for assurance on greenhouse gas statements, the International Auditing and Assurance Standards Board (IAASB) released an exposure draft of a new assurance standard, ISAE 3410 'Assurance on a Greenhouse Gas Statement' (IFAC 2011), to provide comprehensive guidance on these types of greenhouse gas (GHG) assurance engagements. Internationally, approximately 50 percent of GHG statements are independently assured. The related assurance market is competitive, with the accounting profession and those outside the profession currently holding approximately equal shares. This paper highlights the characteristics of GHG assurance engagements that warrant multi-disciplinary teamwork, the unique and interdependent skill-sets that different practitioners bring to these engagements, and the market forces that create a demand for diverse providers.
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|Item Type:||Journal Article|
|Keywords:||greenhouse gas reports, greenhouse gas assurance, international assurance standards, assurer expertise|
|Divisions:||Current > QUT Faculties and Divisions > Faculty of Law|
|Deposited On:||27 Feb 2015 00:27|
|Last Modified:||05 Mar 2015 03:26|
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