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Talal abu Ghazaleh comments on the exposure drafts and consultation paper Assurance on a Greenhouse Statement

 

 

 Ramallah on January 19, 2010

 

To the Technical Director

International Auditing and Assurance Standard Board

International Federation of Accountants

545 Fifth Avenue, 14th floor

New York, New York 10017 USA


 

Subject: comments on the exposure drafts and consultation paper Assurance on a Greenhouse Statement

 

Dear Sir,

Reference is made to the exposure draft and consultation paper issued in October 2009 requesting comments on Assurance on a Greenhouse Statement, kindly find the attached comments on the draft made on behalf of Talal Abu-Ghazaleh and Co. International (TAGI), an international audit firm.

We think it is good idea to develop this statement (the Assurance for GHG Engagements), the statement was well-drafted on which we agree and we provide some comments on certain issues in the statement.

 

 

 

Sincerely,

 

Talal Abu Ghazaleh International

Jamal Milhem, CPA

Executive Director

 Vice President of Palestinian Association of Certified Public Accounting (PACPA)

 

Reference

Description

Comment

Paragraph 7(c)

Voluntary reporting

We suggest that the reporting on Greenhouse Gas emissions to be compulsory for certain activities or industries

Question 1

competency

The required skills and experience of the engagement partner are suitable

Question 2

Appropriate place to bench mark the further guidance

Yes, ISAE is an appropriate to include further guidance regarding the skills, knowledge and experience

We think points mentioned in paragraph 12 are enough

Question 4

Additional guidance on objectivity

Not necessary to provide additional guidance regarding the measure of objectivity to be applied with respect to external experts.

Question 5

External expert independency

Not necessary for the external expert to be independent as,

·                     the engagement partner and the CPA firm are independent and they can judge objectively on the statement

·                     It is also clear that in case of referring to the expert in the report will not imply that the practitioner responsibility is reduced (paragraph 112)

·                     In the cases were reporting is voluntary, independency will not be as necessary as where the reporting is compulsory .

 

Question 6

Cost of reasonable assurances

The cost will be proportionate to the benefits to be derived.

Question 9

In cases of voluntary reporting

The paragraphs are enough.

Question 10

Substantive analytical procedures

Substantive analytical procedures paragraphs 59 and 60 are appropriate.

Question 11

Internal control approach

The approach used to internal control is appropriate

Question 12

Risk assessment

Yes, it is appropriate to perform risk assessment procedures.

Question 13

The most significant risks

The most significant risk, the quantification methods used

Other important risks, The applicable criteria relevant to estimates.

Question 15

Assurance procedures regarding estimate

Assurance procedures regarding estimates paragraphs 62 and 63 are appropriate

Question 18

Report (ethics paragraph)

Reference to baseline

 

                        It is suggested To delete the paragraph on ethics (We have complied with international federation of accountants……and professional behavior)

 

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