Assurance engagement plan

Assurance engagement plan

Section 3.6 of the Greenhouse Gas Reporting (Audit) Codes of Practice lists the requirements of the assurance engagement plan. Requirements include:

● the assurance engagement terms

● items that need particular attention during the audit

● timeframes

● role of each member of the audit team

● a summary of audit procedures that will be completed during the performing phase.

The auditor must consider the nature, timing and extent of evidence-gathering procedures in developing the assurance engagement plan.

The plan should include any actions the audit team leader thinks the audited body should take before the performing phase of the engagement.

The contents of the assurance engagement plan are not fixed. The assurance procedures are expected to change throughout the engagement depending on the results of the procedures.

Section 3.8 of the Greenhouse Gas Reporting (Audit) Codes of practice requires the audit team leader to review the assurance engagement plan and amend it if the assurance procedures change.