The auditing standards board (ASB) issues Statement of Position 03-2, Attest Engagements on Greenhouse Gas Emissions Information.* The auditing standards board In the United States, the Auditing Standards Board (ASB) is the senior technical committee designated by the American Institute of Certified Public Accountants (AICPA) to issue auditing, attestation, and quality control statements, standards and guidance to certified public (ASB ASB Asbestos ASB Arbeiter Samariter Bund (German medical help organisation) ASB Anti-Social Behaviour ASB Accounting Standards Board (UK FRC) ASB Aarhus School of Business ) issues Statement of Position 03-2, Attest Engagements on Greenhouse Gas Emissions Information (see Official Releases, JofA, Nov.03, page 99). It provides practitioners with performance and reporting guidance for examinations of information about greenhouse gas emissions for a compliance period or about a greenhouse gas emission reduction. Auditors should perform such examination engagements in keeping with chapter 1, "Attest Engagements," of Statement on Standards for Attestation Engagements (SSAE SSAE Statement on Standards for Attestation Engagements (auditing) SSAE Stamped Self-Addressed Envelope SSAE Standard South African English SSAE Society Of Senior Aerospace Executives (Washington, DC) ) no. 10, Attestation Standards: Revision and Recodification (A1CPA (Computer Press Association, Landing, NJ) An earlier membership organization founded in 1983 that promoted excellence in computer journalism. Its annual awards honored outstanding examples in print, broadcast and electronic media. The CPA disbanded in 2000. , Professional Standards, AT section 101, vol. 1), as amended. Clients may request such services from their auditors in connection with recording greenhouse gas inventory Greenhouse gas inventories are a type of emission inventory that are developed for a variety of reasons. Scientists use inventories of natural and anthropogenic (human-caused) emissions as tools when developing atmospheric models. information with a registry, such as the Chicago Climate Exchange (www.chicagoclimateexchange. com), or with trading emission reduction credits. Copies of the SOP (product no. 014937JA) are available at 888-777-7077 or www.cpa2biz.com. |
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