ICAEW SE · Chapter 5 · Question 9 of 13
Why are professional accountants well placed to provide assurance on sustainability information?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: C) They have skills in evaluating evidence, internal controls and data, and are bound by ethical requirements including independence and professional scepticism
Explanation
Assurance skills such as planning, risk assessment, testing controls, gathering evidence and applying professional scepticism transfer well to sustainability information. Ethical requirements, including independence, apply to sustainability assurance engagements just as they do to audits. Accountants may need to work with subject-matter experts, such as engineers or scientists, where specialist knowledge is needed.
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