Guidance for AA1000AS (2008) Assurance Providers - AccountAbility

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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
B. Informative AnnexesB.1 The AA1000 SeriesThe AA1000 Series is comprised ofAA1000APS (2008) AccountAbility Principles StandardAA1000AS (2008) Assurance StandardAA1000SES (2005) Stakeholder Engagement StandardThe series is supported by Guidance Notes and User Notes. The Guidance Notes, forexample, Guidance for the Use of AA1000AS (2008), provide information on how toapply the standards. The User Notes provide examples of the use of the standards.To download the standards and for more information please visitwww.accountability21.net/aa1000series29 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 and 24: Issues that pass neither of these t
Page 25 and 26: 4.2.3 Obtaining evidenceThe assuran
Page 27: • note on roles and responsibilit
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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