Phases of the assurance process — reporting
Last updated 2 May 2024
During the reporting phase, the audit team leader prepares a final report.
The auditor uses the evidence gained during the performing phase to evaluate the final reported greenhouse and energy information (subject matter) against the legislation 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 Determination 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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