Developing an Assurance Standard for Carbon Emissions Disclosures

Author:

SIMNETT ROGER,NUGENT MICHAEL

Publisher

Wiley

Subject

Accounting

Reference43 articles.

1. AccountAbility, 2007, “Application of the Principles of Materiality, Completeness and Responsiveness as They Relate to the AA1000 Assurance Standard”, available at http://www.accountability21.net/, aa1000/default.asp?pageid=286, accessed 12 April 2007.

2. ASX Corporate Governance Council, 2006, “Review of the Principles of Good Corporate Governance and Best Practice Recommendations”, available at http://www.asx.com.au/supervision/pdf/asxcgc_marked_amended_principles_021106.pdf, accessed 12 April 2007.

3. Australian Auditing and Assurance Standards Board (AUASB), 2004a, Auditing and Assurance Standard AUS 108 Framework for Assurance Engagements.

4. Australian Auditing and Assurance Standards Board (AUASB), 2004b, Auditing and Assurance Standard AUS 110 Assurance Engagements Other than Audits or Reviews of Historical Financial Information.

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