AA1000 ASSURANCE STANDARD 2008 - AccountAbility

ContentsForeword ..........................................................................................5i. Evolution of the AA1000 Assurance Standard ..............................5ii. Development process ................................................................5Introduction ......................................................................................6i. Aims and benefits of AA1000AS sustainability assurance ..............6ii. Scope of the standard................................................................71. Purpose of the AA1000AS (2008) ..................................................82. Using the AA1000AS (2008) ..........................................................92.1. Types of AA1000AS (2008) engagement ................................92.2. Levels of AA1000AS (2008) assurance..................................102.3. References to the use of the standard ....................................122.4 Relationship to other standards and guidance ........................123. Accepting an AA1000AS (2008) Engagement ................................133.1. Scope of the engagement ....................................................133.1.1. Disclosures covered ..................................................133.1.2. Suitable criteria ........................................................133.1.3. Level of assurance ....................................................143.2. Independence and impartiality ............................................133.3. Competence ......................................................................153.3.1 Assurance practitioner competence ..............................153.3.2. Assurance provider competence ..................................153.4. Due care ............................................................................163.5. Engagement Agreement (contract) ........................................163