CAF-8 · Chapter 16 · Question 8 of 14
In a sustainability assurance engagement, if the practitioner personally measures and evaluates the entity's greenhouse gas emissions directly against the criteria, rather than evaluating an emissions report prepared by management, what type of engagement is this?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: B) A direct reporting engagement
Explanation
In a direct reporting engagement, the practitioner directly measures or evaluates the underlying subject matter against the criteria. In contrast, in an attestation engagement, the responsible party (management) performs the measurement, and the practitioner evaluates their report.
More Review and Assurance Engagements MCQs
- Q10During a review engagement, the practitioner discovers a material uncertainty regarding the entity's ability to continue as a going…
- Q11Which of the following is an appropriate evidence-gathering technique for verifying the numerical accuracy of an entity's reported…
- Q12Under ISRE 2400, when performing a review of financial statements, the practitioner's inquiries of management should specifically include…
- Q13Which of the following services provided by a chartered accountant clearly falls OUTSIDE the scope of an assurance engagement?
- Q14During a sustainability assurance engagement, the practitioner receives a report from an external environmental agency that directly…