Write a 5- to 8 page double-spaced paper that summarizes how an accounting and/or financial manager might apply auditing and assurance concepts () to non-audit applications/roles. Please develop an audit plan to audit sustainability and corporate social responsibility for a company reported on the GRI (Global Reporting Initiative) website.
Here is information that you can use to develop this audit plan:
- What are assurance services that CPAs provide?
- The most recent annual report for the company you chose: SAP, Coca Cola, Starbucks, or BP.
- AICPA. (2012). AT 101: Attestation Engagements.
- IFAC. (2011, March 22). IFAC Sustainability Framework 2.0: Professional Accountants as Integrators.
- Statements on Standards for Attestation Engagements.
- Price, R. W. (2012). What is a corporate social responsibility audit? Global Entrepreneurship Institute.
- Develop an audit plan for a company that files a sustainability report. (as if you are going to audit the company sustainability project)
- You can use 2018 or 2019 report for a company who file a sustainability report.
- What are the key methods on reporting?
- 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).
- Explain how auditors get into audit.
- Determine the scope and plan for the engagement.
- Identify key risks.
- Determine the appropriate test approach.