Auditing: A Risk Based-Approach to Conducting a Quality Audit
10th Edition
ISBN: 9781305080577
Author: Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Publisher: South-Western College Pub
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Chapter 17, Problem 62RSCQ
What factors have driven the demand for sustainability reporting? Refer to Exhibit 17.20 and describe the standards that exist for sustainability reporting and assurance.
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Chapter 17 Solutions
Auditing: A Risk Based-Approach to Conducting a Quality Audit
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- Explain the role and purpose of the Sustainability Accounting Standards Board.arrow_forwardSustainability reporting can incorporate which of the following? A. environmental reporting B. social reporting C. business viability reporting D. all of the abovearrow_forwardDiscuss the various processes that can be put in place to ensure the organisation is seen to be embracing sustainability.arrow_forward
- Which of the following is an international organization that develops and encourages the use of sustainability reporting standards? a. Global Reporting Initiative b. Financial Accounting Standards Board (FASB) c. United Nations d. International Accounting Standards Board (IASB)arrow_forwardThere are several organizations making standards for companies to follow when making Sustainability Reports. From the list below choose the two (2) organizations that make rules for preparing Sustainability Reports. O FASB O SASB GRI O AACSBarrow_forwardWhich standards are considered universal under the GRI? A. economic, environmental, social B. foundation, general disclosures, management approach C. foundation, economic, general disclosures D. management approach, economic, socialarrow_forward
- Why do corporations want to establish a sustainability report? What types of information should such a report contain?arrow_forwardDefine the term Quality Improvement?arrow_forwardWhat is sustainability accounting and why has the practice of sustainability reporting (and assurance) varied around the world? How does sustainability reporting relate to social accounting?arrow_forward
- What role may sustainability reporting play in enhancing trade in underdeveloped nations? Also when reporting on sustainability, what governance, systems, and processes are required? Content is important.arrow_forwardRefer to Exhibit 3.3. For each risk assessment principle, provide an example of how an organization might apply that principle.arrow_forwardExplain the role and purpose of the Global Reporting Initiativearrow_forward
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