Phases of the assurance process — reporting
Last updated 3 March 2026
During the reporting phase, the audit team leader prepares a final report.
The auditor uses the evidence obtained during the performing phase to evaluate the final reported greenhouse gas and energy information (the subject matter) against the applicable standard and methodology (the criteria).
During this phase, the auditor:
1. reassesses materiality and engagement risks
2. assesses subsequent events
3. prepares a summary of uncorrected errors
4. gets management representation
5. issues an assurance engagement report.
An assurance engagement report must include:
● a cover sheet
● Part A (audit opinion)
● Part B (detailed findings).
Sections 3.17 to 3.23 of the BidCarbon (Audit) Codes of Practice 2025 sets out the requirements for reporting on an assurance engagement.
Phases of the assurance process — reporting
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Assurance engagement process
Assurance engagements tell us how confident we can be in the information provided to us.
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