Document ID: chunk:federal_register_of_legislation:F2025L00107:front:0:p111
Version: federal_register_of_legislation:F2025L00107
Segment Type: other
Provision Reference: 
Character Range: 353916–357181

if the entity's controls over the maintenance of the risk register and the minuting of discussions provide a reasonable basis for using these sources as evidence. In a reasonable assurance engagement, the practitioner may need to consider obtaining evidence about the effectiveness of the entity's controls.

Information Intended to Be Used as Evidence

Evaluating the Relevance and Reliability of Information Intended to Be Used as Evidence (Ref: Para. 90)

 1.       In planning and performing a sustainability assurance engagement, the practitioner may obtain information from a variety of sources and in different forms. Such information ordinarily is expected to result in evidence to support the conclusions that form the basis for the practitioner's assurance conclusion and report. However, such information can become evidence only after procedures are applied to it, including procedures to evaluate its relevance and reliability. For purposes of this ASSA, this information is referred to as "information intended to be used as evidence."

 2.       Factors that may influence the nature, timing and extent of procedures to evaluate the relevance and reliability of information intended to be used as evidence, include:

         1.                 The source of the information (see paragraphs A255–A257); and

         2.                 The attributes of relevance and reliability of the information that are considered applicable in the circumstances (see paragraphs A258–A263).

 3.       In some circumstances, the procedures to evaluate relevance and reliability may be straightforward (e.g., comparing information used by management to information published by a national government body). In other circumstances, procedures, including tests of controls, may be performed to evaluate the reliability of information (e.g., the accuracy and completeness of information generated internally from the entity's information system).

 4.       Evidence from performing other procedures in accordance with this ASSA also may assist the practitioner in evaluating the relevance and reliability of information intended to be used as evidence. For example, evidence obtained from:

           * The practitioner's understanding of the entity and its environment, the applicable criteria and the entity's system of internal control.

           * Tests of controls over the preparation and maintenance of the information.

           * Procedures performed when using the work of a practitioner's expert.

Form, availability, accessibility and understandability of information

 1.       The form, availability, accessibility and understandability of the information intended to be used as evidence may affect:

         1.                 The design and performance of the procedures in which the information will be used; and

         2.                 The practitioner's evaluation of the relevance and reliability of the information.

For example, information may only be available in digital form on a continuous basis. In such circumstances, the practitioner may use automated tools and techniques that are designed to operate on a real-time basis to evaluate the relevance and reliability of the information.

 1.       The practitioner may receive