What do I need to do if the entity has its own process for how it chooses the items to report on?
It is not uncommon in EER reporting for:
- there to be no framework for the preparer to follow, or
- the EER reporting framework(s) to not provide sufficiently detailed direction for a preparer to make reliable judgments about what reporting topics to address in an EER report.
In such circumstances, the entity may need to establish a process to identify reporting topics, considering the information needs of the intended users. Although CSAE 3000 does not require you to consider the process the entity follows to identify reporting topics, you are required to determine whether the criteria the preparer applies are suitable for the engagement circumstances.
Chapter 4, “Considering the Entity’s Process to Identify Reporting Topics,” discusses the process preparer might follow to identify reporting topics. The chapter also provides guidance when you, as the practitioner, consider this process when determining whether the criteria applied are suitable in the circumstances.
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