AA1000 ASSURANCE STANDARD 2008 - AccountAbility

5. DefinitionsAssuranceThe term usually describes the methods and processes employed by an assuranceprovider to evaluate an organisation's public disclosures about its performance as well asunderlying systems, data and processes against suitable criteria and standards in orderto increase the credibility of public disclosure. Assurance includes the communication ofthe results of the assurance process in an assurance statement.Assurance engagementAn engagement in which an assurance provider evaluates and expresses a conclusion onan organisation's public disclosure about its performance as well as underlying systems,data and processes against suitable criteria and standards in order to increase thecredibility of the information for the intended audience.Assurance practitionerAn individual who is qualified to provide assurance services.Note: An assurance practitioner will typically be a member of a team and work for anassurance provider.Assurance providerAn organisation providing assurance services.Note: For an assurance engagement, an assurance provider will assemble a team ofcompetent assurance practitioners and other experts.Reporting organisationAn organisation that is responsible for the preparation and publication of publicdisclosures on sustainability issues and that engages an assurance provider to undertakean assurance engagement relating to the sustainability report.23