Other Canadian Standards
Looking for answers to common questions about sustainability or environmental, social and governance assurance? Check out these Frequently Asked Questions (FAQs) for all the information you need! We start with basic information then provide details on performing an assurance engagement on EER.
Use the navigation pane on the right to quickly see the topics the FAQs cover. They are listed in order of the flow of an assurance engagement.
What is EER information?
What competence and capabilities are needed for an EER assurance engagement?
How do I apply professional skepticism and professional judgment in an EER assurance engagement?
Has the EER assurance engagement met the preconditions?
What is the difference between reasonable and limited assurance?
What do I need to do if the entity has its own process for how it chooses the items to report on?
How do I determine if the reporting criteria are suitable for an EER assurance engagement?
How is the entity’s process for preparing subject matter information (including internal controls) considered in an EER assurance engagement?
What are assertions and how could I use them in my EER assurance engagement?
How do I manage the challenges of obtaining sufficient appropriate evidence for an EER assurance engagement?
What should I consider when identifying and assessing the materiality of misstatements in reported EER information?
What are the specific considerations when an EER assurance engagement includes reporting on qualitative information?
What are the specific considerations when an EER assurance engagement includes reporting on future-oriented information?
How do I ensure I communicate effectively in the assurance report?