How do I determine if the reporting criteria are suitable for an EER assurance engagement?
Chapter 5, “Determining the Suitability and Availability of Criteria,” provides guidance in determining whether the reporting criteria are suitable for the engagement circumstances. This determination is important at the planning stage when you consider whether the preconditions of the EER assurance engagement are present.
The guidance in this chapter is particularly relevant when:
- available framework criteria are not established criteria or prescribed by law or regulation, because it cannot be presumed that such criteria are suitable (see paragraph A49 of CSAE 3000); and
- the framework sets out high-level principles, but those principles are not expressed at a sufficient level of detail to comprise suitable criteria themselves.
The chapter also provides guidance in considering whether the criteria will be made available to the intended users of the EER information when the criteria include entity-developed criteria or criteria selected from multiple available frameworks.
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