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What are the main differences
between ISAE3000 & AA1000AS?
Although both ISAE3000 and the AA1000AS are used by assurance practitioners
to provide sustainability assurance, they were designed to
address different objectives.
ISAE3000 is a generic standard for any assurance engagement other than
audits or reviews of historic financial information. The object of the
engagement is agreed between the (assurance) practitioner and client and
might include for example assuring:
■ non-financial performance or conditions e.g. performance of
an entity (subject matter: key indicators of efficiency and effectiveness);
■ physical characteristics e.g. the capacity of a facility (subject
matter: a specifications document);
■ systems and processes e.g. an entity’s internal control or IT
system (subject matter: an assertion about effectiveness); or
■ behaviour e.g. corporate governance, compliance with regulation,
human resource practices (subject matter: a statement of
compliance or effectiveness).
The AA1000AS is specifically designed for assuring “the quality of an
organisation’s sustainability reporting and the processes, systems and
competencies which underlie the full range of organisational performance.”
The AA1000AS asks (assurance) practitioners to assess the reporting
organisation on the basis of three principles:
■ Materiality of information provided to enable stakeholders to
take informed decisions.
■ Completeness in identifying, understanding and managing
impacts through robust systems and processes (including stakeholder
engagement processes).
■ Responsiveness to stakeholder concerns and communication
of any plans to address them adequately in a timely manner.
Assurance Standards Briefing 2005
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AccountAbility and KPMG