Course Description

Synopsis:

The International Standard on Sustainability Assurance (ISSA) 5000 is effective for periods beginning on or after December 15, 2026.

The assurance engagement culminates in the practitioner’s conclusion about whether the sustainability information is free from material misstatement.  The practitioner’s conclusion and assurance report are the ultimate deliverables of the sustainability assurance engagement and are designed to enhance the degree of confidence of intended users about the entity’s sustainability information. In this third of three "ISSA 5000 in Focus" webinars, IAASB experts will guide participants through the final stages of the engagement process under ISSA 5000—the evaluation of evidence, forming a conclusion, and preparation of an assurance report. 

This session will cover: 

• Accumulating and considering identified misstatements across varied disclosures 
• Addressing subsequent events and obtaining written representations 
• Forming an assurance conclusion, including distinguishing fair presentation and compliance frameworks, and deciding on the appropriate type of conclusion – modified or unmodified 
• Preparing an assurance report for different types of engagements (reasonable assurance, limited assurance or a combination) 
• Modifying the assurance report to include or address, as applicable, a modified conclusion(s), emphasis of matter or other matter paragraphs, and other information 
• Communicating about comparative information and inherent limitations

Watch more "ISSA 5000 in Focus" webinars at: 

• ISSA 5000 in Focus: Foundational Principles and Concepts (Webinar #1)
• ISSA 5000 in Focus: Engagement Planning, Risk Assessment & Response (Webinar #2)

Learn more about ISSA 5000: iaasb.org/focus-areas/understanding-international-standard-sustainability-assurance-5000 

Intended For:

• Audit Professionals / PAIP 

Competency Mapping: 

• CPE Category 3 = 1.0 CPE Hour (sustainability assurance standards)