Guidance for AA1000AS (2008) Assurance Providers - AccountAbility

Conclusions on disclosures on sustainability performance address the reliabilityof the information and are based on the evaluation of evidence in relation tothe agreed criteria. The assurance statement may address the underlyinginformation systems and processes as well as the disclosed assertions.Observations/Recommendations address deficiencies in adherence to theAA1000 AccountAbility Principles and in the reliability and accuracy ofperformance information. In the context of addressing deficiencies inadherence to the AA1000 AccountAbility Principles, for example, whenaddressing the adequacy of adherence to the principle of responsiveness, it maybe appropriate to provide recommendations on performance within the contextof sustainable development, however, observations on performance are notmandatory.4.3.2 Report to ManagementSome clients may ask the assurance provider to prepare a more detailed report on theconduct of the engagement, the findings, and the recommendations. If an assuranceprovider is asked to prepare a separate report for management, the report conclusionsand recommendations of this report need to be consistent with those in the assurancestatement and should not include conclusions in relation to the engagement scopewhich are not included in the assurance statement.28 September, 2009