Homework: Audit Plan Sustainability Report
Discuss how auditing practices could apply to a sustainability report.
Write a 5 to 8 pages paper. Develop an audit plan to audit sustainability and corporate social responsibility for a company reported on the GRI (Global Reporting Initiative) website.
Post your company in the discussion thread posted by your facilitator.
Submit your completed homework to the homework folder by the date specified by your facilitator.
Here is information that you can use to develop this audit plan:
A. What are assurance services that CPAs provide?
B. The most recent annual report for the company you chose: SAP, Coca Cola, Starbucks, or BP.
C. AICPA. (2012). AT 101: Attestation Engagements.
D. IFAC. (2011, March 22). IFAC Sustainability Framework 2.0: Professional Accountants as Integrators.
E. Statements on Standards for Attestation Engagements.
F. Price, R. W. (2012). What is a corporate social responsibility audit? Global Entrepreneurship Institute.
Requirements:
1. Develop an audit plan for a company that files a sustainability report. (as if you are going to audit the company sustainability project)
2. You can use 2018 or 2019 CSR report for a company who file a sustainability report.
3. What are the key methods on reporting?
4. What the metrics are? Adopt and report at least 5 or 6 key metrics the company is reporting on (sustainability metrics). (The Global Reporting Initiative, for example, provides a list of metrics). You must identify the key sustainability metrics the company is disclosing and then create a detailed audit plan around those metrics.
5. Explain how auditors get into audit.
6. Determine the scope and plan for the engagement.
7. Identify key risks.
8. Determine the appropriate test approach.
Format your homework according to the give formatting requirements:
1. The answer must be double spaced, typed, using Times New Roman font (size 12), with one-inch margins on all sides.
2. The response also includes a cover page containing the title of the homework, the course title, the student's name, and the date. The cover page is not included in the required page length.
3. Also include a reference page. The references and Citations should follow APA format. The reference page is not included in the required page length.