CAF-8 · Chapter 16 · Question 7 of 14
During a sustainability assurance engagement under ISSA 5000, if sufficient appropriate evidence cannot be obtained regarding a major environmental metric, and a qualified conclusion would be inadequate due to pervasiveness, what must the practitioner do?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: A) Disclaim a conclusion or withdraw from the engagement, subject to what applicable law permits.
Explanation
Under ISSA 5000, when sufficient appropriate evidence cannot be obtained and the impact is pervasive enough that a qualified conclusion is inadequate, the practitioner must either disclaim a conclusion or withdraw from the engagement entirely.
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