Page 232 - Microsoft Word - 00 P1 IW Prelims.docx

Chapter 173 4

1.3 Need for assurance

Many companies now publish social and environmental reports within their annual
report.

Auditors may be engaged to report on the fairness and validity of KPIs.

This independent review will add credibility to the social and environmental data
published and give assurance to external users.

This type of review is an example of an attestation engagement and is often referred
to as an environmental audit.

Illustrations and further practice

Now look at the examples and illustrations in Chapter 17

228