AA1000 ASSURANCE STANDARD 2008 - AccountAbility

Conducting an AA1000AS (2008) Engagementcarrying out analytical procedures (e.g. trend analysis);observing and inspecting on a sample basis management practices, processtesting and evidence gathering (from source to aggregation);limited testing of detail on a sample basis (e.g. re-performance ofcalculations);collecting and evaluating documentary evidence and managementrepresentations to support the assurance work undertaken, andconfirming that what is disclosed is consistent with the findings of theassurance process.For a high level of assurance the assurance provider shall also seek more extensiveevidence in all relevant areas as well as corroborative evidence where available.For a high level of assurance the assurance provider shall obtain sufficient evidencesuch that the risk of their conclusion being in error is very low but not zero.Further guidance can be found in the Guidance Note,Guidance for the use ofAA1000AS (2008).4.2.3. LimitationsAny limitations in the scope of the disclosures on sustainability, the assuranceengagement or the evidence gathering shall be addressed in the assurance statementand reflected in the report to management if one is prepared.Where the scope of a disclosure is limited the assurance provider shall indicate inits statement this limitation and the need for communications to address othersustainability issues and stakeholders.The assurance provider shall determine ifl imitations encountered during theengagement make it impossible to continue the engagement, and shall takeappropriate action.20