You are assuring the sustainability report of ABC Ltd, a milk factory for the year ended on 30 June 2021. You decided to use the GRI (G4) (Global Reporting Initiative framework) because it is most used by other milk factories; It is your second year of assuring their sustainability reports; The client has received an unqualified social and environmental assurance opinions since 2008; In your work, you assured mostly non-financial performance, physical characteristics and behaviours using inspection, observation, confirmation, enquiry and analytical procedures in comparison with the milk industry. You assessed materiality as a measure of sustainable development. However, while you did not find any significant evidence contrary to good practice, the collection of water raised some concerns. You asked the managers: The reasons for the collection of water from the local river The quality of disposal water was under the guidelines of the local council The response received by your client was that all milk factories in the region follow the same practice.

Required: 1. Evaluate the basis for expressing your conclusion that is likely to enhance the users confidence in relation to the sustainability practices at ABC Ltd. In your evaluation consider any relevant information and facts that will support your opinion. Some important questions you might consider in your evaluation: Do you believe that the use of water is important for your assurance engagement? How do you consider the measurement of sustainable development? Does materiality have an impact on your assurance? If yes, how? If other factories in the region have similar water practices, what are you assuring? Are there any consequences of your report to external users?