Guidance for AA1000AS (2008) Assurance Providers - AccountAbility

• Knowledge of current environmental, social and/or employment legislation, aswell as of sectoral, national and/or international agreements, rules,conventions and/or protocols.• Knowledge of sustainability risks in the relevant chain, associated standards andinternational developments.Knowledge of management and information systems• General understanding of relevant management systems, such as environmentalmanagement systems or health and safety systems, as well as of the relevantstandards, such as ISO 14001 and SA 8000;• Knowledge and experience of assessing the adequacy of internal informationsystems for collecting and reporting on the intended information, including theinternal control aspects.Knowledge of external reporting and reporting standards, as well as of the relevantsocial and political issues• Knowledge of the relevant standards for external reporting , such as the GRI's“Sustainability Reporting Guidelines”, and other comparable national orinternational reporting standards and recommendations.• Understanding of the current major social and political issues in the area ofsustainable development, both national and international.• Understanding of the opinions, views and interests of intended users, includingtheir legitimate information needs.• Familiarity with the social environment of the reporting organisation.The leader/manager of the assurance provider team needs to be adequatelyqualified and experienced. A Lead CSAP qualification is an example of suchcompetence. Organisational provider accreditation does not currently exist forsustainability assurance providers.3.3.3 Using the work of an expertThe subject matter and related criteria of some assurance engagements mayinclude aspects requiring specialized knowledge and skills in the collection and/orevaluation of evidence. In these situations, the assurance provider may decide to13 September, 2009