Page 260 - AAA Integrated Workbook STUDENT S18-J19

Chapter 173 4

Reporting

A basic report will include:

 Reference to the social and environmental performance indicators for which
assurance is being provided

 Results of the procedures performed

 Reference to any third party verification / certification where applicable

 Any limitations in the scope of the engagement

 A conclusion

Illustrations and further practice

Now try TYU question 1 from Chapter 17

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