Comments of the AFAANZ Auditing and Assurance Standards Committee on the Proposed Standard on Assurance Engagements over GHG Emissions Disclosure
Accounting & Finance, 00, 1–8
Authors
David Hay, Noel Harding, Chris Gan, Irene Ge, Linh Ho, Dinithi Ranasinghe, Harj Singh, Nigar Sultana, Shan Zhou
Abstract
The New Zealand External Reporting Board (XRB) is-sued for public comment a standard on Assurance Engagements over GHG Emissions Disclosure. The Auditing and Assurance Standards Committee of AFAANZ prepared a submission, based on the findings reported in published research, responding to a number of the questions asked by the XRB. This technical note presents the formal submission made to the XRB.