The senior audit partner at Milimani Chartered Accountants, Stephanie Snook, is worried. As there

was an agreement at the Climate Change Conference in Paris last year, if we dont start offering

services that can provide assurance on greenhouse gas statements soon, well lose clients. She has

asked you to investigate what may be involved in providing assurance services on greenhouse (GHG)

statements.

Required

Conduct an internet search for one (1) Australian company whose website includes a GHG emissions

disclosure and provide a brief report for Sarah Snook that:

(a) identifies the voluntary and regulatory components of the companys disclosure (3 marks)

(b) summarises the structure and contents of the companys disclosure (including the categories of

disclosure) (4 marks)

(c) indicates which two (2) audit assertions would be of greatest concern to Milimani and explains

why (4 marks)

(d) suggests audit procedures to collect sufficient and appropriate audit evidence relating to those two

audit assertions (4 marks)

Hint: the Global Reporting Initiative (GRI) provides details on companies that use its reporting

framework but you may need to register to gain access to the full list.

http://database.globalreporting.org/

Suggested word limit: 750 words but can go over though.