PHILIPPINE STANDARD ON ASSURANCE ENGAGEMENTS 3410 ASSURANCE ENGAGEMENTS ON GREENHOUSE GAS STATEMENTS (Effective for assurance reports covering periods ending on or after September 30, 2013) CONTENTS Paragraph Introduction Scope of this PSAE 1 Effective Date 2–11 Objectives 12 Definitions 13 Requirements 14 PSAE 3000 (Revised) Acceptance and Continuance of the Engagement 15 Planning 16–18 Materiality in Planning and Performing the Engagement 19 Understanding the Entity and Its Environment, Including the Internal Control, and 20–22 Entity’s Identifying and Assessing Risks of Material Misstatement Overall Responses to Assessed Risks of Material Misstatement and Further Procedures 23–34 Using the Work of Other Practitioners 35–56 Written Representations 57 Subsequent Events 58–60 Comparative Information 61 62–63 Other Information Documentation 64 Engagement Quality Control Review 65–70 Forming the Assurance Conclusion 71 Assurance Report Content 72–75 Other Communication Requirements 76–77 78
PHILIPPINE STANDARD ON ASSURANCE ENGAGEMENTS 3410 ASSURANCE ENGAGEMENTS ON GREENHOUSE GAS STATEMENTS (Effective for assurance reports covering periods ending on or after September 30, 2013) CONTENTS Paragraph Introduction Scope of this PSAE Effective Date Objectives Definitions Requirements 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 Using the Work of Other Practitioners Written Representations Subsequent Events Comparative Information Other Information Documentation Engagement Quality Control Review Forming the Assurance Conclusion Assurance Report Content Other Communication Requirements 1 2–11 12 13 14 15 16–18 19 20–22 23–34 35–56 57 58–60 61 62–63 64 65–70 71 72–75 76–77 78
PSAE-3410-greenhouse-gas.docx