What are the specific considerations when an EER assurance engagement includes reporting on qualitative information?
While EER reporting frameworks and criteria may include direction on how to measure quantitative EER information, they may not include the same level of direction on how to evaluate qualitative information. As a result, qualitative information may be more susceptible to reflecting, and varying with, the views of those reporting it than quantitative information.
Chapter 10, “Addressing Qualitative EER Information,” provides guidance on the nature of qualitative EER information and on the specific considerations for qualitative EER information:
- in determining suitability of criteria;
- in obtaining evidence;
- in evaluating misstatements;
- when presented alongside other information; and
- when communicating in the assurance report.
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