A38–A43 A44–A51 Application and Other Explanatory Material Introduction A52–A89 Definitions A90–A112 PSAE 3000 (Revised) Acceptance and Continuance of the Engagement Planning Materiality in Planning and Performing the Engagement Understanding the Entity and Its Environment, including the and Entity’s Internal Control, Identifying and Assessing Risks of Material Misstatement Overall Responses to Assessed Risks of Material Misstatement and Further Procedures A1–A7 A8–A16 A17 A18–A37 Using the Work of Other Practitioners A113–A115 Written Representations A117 Subsequent Events A116 Comparative Information A118–A123 Other Information A124–A126 Documentation A127–A129 Engagement Quality Control Review A130 Forming the Assurance Conclusion A131–A133 Assurance Report Content A134–A152 Appendix 1: Emissions, Removals and Emissions Deductions Appendix 2: Illustrations of Assurance Reports on GHG Statements Philippine Standard on Assurance Engagements (PSAE) 3410, Assurance Engagements on Greenhouse Gas Statements, should be read in conjunction with the Preface to the Philippine Standards
Application and Other Explanatory Material Introduction Definitions PSAE 3000 (Revised) Acceptance and Continuance of the Engagement Planning Materiality in Planning and Performing the Engagement Understanding the Entity and Its Environment, including the Entity’s Internal Control, and Identifying and Assessing Risks of Material Misstatement Overall Responses to Assessed Risks of Material Misstatement and Further Procedures A1–A7 A8–A16 A17 A18–A37 A38–A43 A44–A51 A52–A89 A90–A112 Using the Work of Other Practitioners A113–A115 Written Representations Subsequent Events A116 A117 Comparative Information A118–A123 Other Information A124–A126 Documentation A127–A129 Engagement Quality Control Review A130 Forming the Assurance Conclusion A131–A133 Assurance Report Content A134–A152 Appendix 1: Emissions, Removals and Emissions Deductions Appendix 2: Illustrations of Assurance Reports on GHG Statements Philippine Standard on Assurance Engagements (PSAE) 3410, Assurance Engagements on Greenhouse Gas Statements, should be read in conjunction with the Preface to the Philippine Standards
PSAE-3410-greenhouse-gas.docx