BBS ESNYR
1. What must the Assurance Statement clearly indicate in the context of its purpose and scope?
A. The name of the CEO
B. The organization’s mission statement
C. Its intended users
D. The number of employees
C. Its intended users
Steal
Fill in the blank
Nakikita mo sa imagine mo, " Wow ang taas kona." Ganon. Makikita mo sa imagine mo _________??
Sakses ka/ Sumakses ka
True or False
Only AccountAbility - licensed assurance providers with an active agreement may issue an assurance statement under AA1000AS v3.
True
In the instance of provider deviation or unsatisfactory conduct, if acceptable remedial measures cannot be put in place or corrective actions carried out with appropriate urgency during the assurance engagement, the reporting organization should inform?
a. AccountAbility AA1000CIC
b. COA
c. AccountAbility AA1000CLC
d. SASB
a. AccountAbility AA1000CIC
What does the concept of “professional scepticism” involve?
A. Complete trust in management-provided information
B. Reviewing and accepting all documentation without questioning
C. Exercising due care and questioning the validity of evidence
D. Ignoring limitations in the assurance process
C. Exercising due care and questioning the validity of evidence
2.Which of the following is required for an Assurance Statement to be in accordance with AA1000AS v3?
A. Reference to the AA1000AP only
B. Use of ISO standards only
C. Explicit reference to AA1000AS v3
D. Inclusion of financial reports
C. Explicit reference to AA1000AS v3
The following are the 3 grades of CSAP qualification, except?
A. Associate
B. Practitioner
C. Expert
D. Lead
C. Expert
Which of the following is not listed as a core principle of the AA1000AP (2018) that AA1000AS v3 is based on?
a. Inclusivity
b. Transparency
c. Materiality
d. Responsiveness
b. Transparency
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Adherence to the _________________ can be used to demonstrate existence of a stakeholder engagement process by the organization that involves stakeholders in developing and achieving an accountable and strategic approach to sustainability.
AA1000 Stakeholder Engagement Standard
True or False
The assurance provider shall review and assess findings and conclusions on the nature and extent of an organization's adherence to the AA1000 AccountAbility Principles using the criteria in the AA1000AP (2018).
True
Steal
The SLU's 2025 Philippine Senatorial Forum held at Father Joseph Van den Daelen, CICM, CCA Theather on April 6 was a entitled ____.
Anido
What does CSAP stands for?
Certified Sustainability Assurance Practitioner
Esnyr, ang Son-Sational Viral beshie ng ________
Davao Del Sur
If the assurance provider is involved in preparing the disclosures or report, or any sustainability information within the assured report or disclosures in any way - which could influence independence and impartiality - this will need to be disclosed in the
a. Assurance Report
b. Audit Statement
c. Assurance Statement
d. Sustainability Statement
c. Assurance Statement
True or False
The assurance provider shall take appropriate action, and reference where necessary, if limitations encountered during the engagement make it impossible to continue the engagement.
True
Who is responsible for the overall consistency and accuracy of reported information?
The reporting organization
This is the highest level among the three (3) grades of CSAP qualification.
A. Associate
B. Practitioner
C. Expert
D. Lead
D. Lead
Steal
Which section is not one of the three outlined in AA1000AS v3 for guiding high quality assurance delivery?
a. Preparing a sustainability framework for the client.
b. Conducting engagements in accordance with the standard.
c. Issuing the assurance statement and the report to management is only optional.
d. Identifying the characteristics and preconditions of the AA1000AS v3.
a. Preparing a sustainability framework for the client.
True or False
Type 1 assurance on the AA1000AP (2018) provides stakeholders with assurance on the way an organization manages sustainability performance, and how this is communicated in its sustainability reporting and disclosures but assures the reliability and quality of the reported information.
False
According to the AA1000 Assurance Standard, which of the following should be assessed during the engagement?
A. Employee morale and turnover
B. Organizational adherence to AA1000 AccountAbility Principles
C. Market share and profitability
D. Client branding strategy
B. Organizational adherence to AA1000 AccountAbility Principles
5. What should be included in the Assurance Statement regarding the assurance provider?
A. Personal email addresses
B. Social media handles
C. Statement of independence and competencies
D. List of previous clients
C. Statement of independence and competencies
What are the Three (3) Preconditions for Accepting an AA 100AS V3 ASSURANCE ENGAGEMENT
Independence and Impartiality, Competence, Engagement Agreement
True or False
AA1000AS v3 emphasizes the responsibility of the assurance provider in ensuring the assured information is not altered after the assurance is given.
False
For a Type 2 assurance engagement, the assurance provider shall assess the extent of the organization's adherence to all five AA1000 AccountAbility Principles and provide relevant findings and conclusions, and shall, additionally, assess and evidence the reliability and quality of specified sustainability performance and disclosed information, providing relevant findings and conclusions.
False
Steal
Modified True or False
For a High level of assurance, the assurance provider should not exceed the minimum threshold for evidence gathering for assessing the reliability and quality of specified information at the moderate level.
FALSE-SHOULD EXCEED THE MINIMUM