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Audit
Assurance - Hodge et al., 2009
| Question | Answer |
|---|---|
| factors affecting user reliability of sustainability assurance | - assurance - levels of assurance - type of assurance practitioner |
| provision of assurance | increases perceived reliability |
| more confidence when high assurance delivered by | top tier accountancy firm |
| public trust has not increased with | frequency of reports |
| why has public trust not increased with frequency | - reports often lack of consistency and completeness |
| companies hoping being assured | increases confidence instead of releasing report with no third party assurance |
| assurance standards would | improve consistency and hopefully trust |
| improving current situation | essential |
| non accountant assurors need to | evaluate their position in market |
| type of assurors impact on perception | only impacts when discussing high assurance |
| lack of effective communication in assurance report | creating an expectation gap |
| usefulness of assurance reports affected by | 1. lack of reporting criteria = variation 2. lack of specific guidance = variety in scope |
Created by:
amyperston
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