Guidance for AA1000AS (2008) Assurance Providers - AccountAbility

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A Note on CompletenessCompleteness is no longer included as a principle in AA100AP (2008). Howeverit remains an important concept in providing assurance on adherence to thethree AccountAbility Principles.Completeness is about being comprehensive and balanced.Completeness considers:• The breadth of understanding: for example, has the organisation coveredthe landscape, or has it left out anything?• The depth of understanding: for example, has the organisation consideredall aspects of the impact of the issues; does it fully understand the natureof stakeholder concern?• The time period: for example, does the organisation understand thematurity of the issue and its capacity for response, and does it understandhow to respond in the long term as well as the short term.• The balance: is the information unbiased and are both positive and negativetrends addressed.The assurance provider brings an understanding of completeness to theevaluation of the nature and extent of adherence to the principles and thereliability of performance information.4.2.2 Evaluation of specified sustainability performance informationWhen evaluating specified sustainability performance information the assuranceprovider will focus on the reliability of reported information. The evaluationwill therefore cover the (qualitative and quantitative) assertions made by theorganisation about its sustainability performance, as well as the underlyingsystems, processes, information and data.The assurance provider brings an understanding of completeness to theevaluation of the reliability of performance information.24 September, 2009
4.2.3 Obtaining evidenceThe assurance provider needs to obtain sufficient appropriate evidence onwhich to base conclusions. Sufficiency is the measure of the quantity ofevidence. Sufficient appropriate evidence is obtained as part of an iterative,systematic engagement process. Appropriateness is the measure of the qualityof evidence; that is, its relevance and its reliability. The assurance providerconsiders the relationship between the cost of obtaining evidence and theusefulness of the information obtained. However, the matter of difficulty orexpense involved is not in itself a valid basis for omitting an evidence-gatheringprocedure for which there is no alternative. The assurance provider usesprofessional judgment and exercises professional scepticism in evaluating thequantity and quality of evidence, and thus its sufficiency and appropriateness,to support the assurance report.4.2.4 Representations by the reporting organisationThe assurance provider may obtain representations from the reportingorganisation,(responsible party) as appropriate. Written confirmation of oralrepresentations reduces the possibility of misunderstandings between thepractitioner and the reporting organisation.4.2.5 LimitationsIf the scope of the report has been limited in any way – in terms of the range ofissues, the declared audience or in terms of the way the organisationalboundaries are drawn - the assurance provider needs to acknowledge this in itsevaluation of adherence to the principles and in the findings and conclusions.Even if the scope of the report is limited, the assurance provider still evaluatesthe nature and extent of the organisation’s adherence to the principles. Inevaluating adherence to the principles, the assurance provider providesconclusions on the transparency of the organisation. This takes any limitationsin reporting into account.It is important to be explicit about any limitations related to the engagement,for example in the scope or evidence gathering. If management describes25 September, 2009
Page 1 and 2: Guidance for AA1000AS (2008)Assuran
Page 3 and 4: Purpose of this guidanceThis guidan
Page 5 and 6: A.2 Using the AA1000AS (2008)2.1 Ty
Page 7 and 8: Given that this is an overarching s
Page 9 and 10: of stakeholders (or refers to the o
Page 11 and 12: information e.g. greenhouse gas emi
Page 13 and 14: • Knowledge of current environmen
Page 15 and 16: • requirements for evidence• su
Page 17 and 18: subject matter information being ma
Page 19 and 20: Balance• Are behaviour and inform
Page 21 and 22: A material misrepresentation or omi
Page 23: Issues that pass neither of these t
Page 27 and 28: • note on roles and responsibilit
Page 29 and 30: B. Informative AnnexesB.1 The AA100
Page 31 and 32: B.3 Keeping Standards up-to-dateSta
Page 33 and 34: • KPMG (2005) KPMG International
Page 35 and 36: B.5 Certification of sustainability
Page 37 and 38: B.6 AccountAbility assurance provid
Page 39: B.8 About AccountAbilityAccountAbil

Guidance for AA1000AS (2008) Assurance Providers - AccountAbility

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