During a sustainability assurance engagement, the practitioner receives a report from an external environmental agency that directly contradicts the emissions data provided by management. According to assurance standards, what must the practitioner do?

Test yourself: pick an answer

• A)Ignore the external report because management's data is always considered primary.
• B)Weigh the reliability of each piece of evidence and perform additional procedures to resolve the inconsistency.
• C)Immediately issue an adverse opinion without discussing it with management.
• D)Average the two differing figures together to present a fair compromise in the report.