AA1000 ASSURANCE STANDARD : 2008
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The latest, up-to-date edition.
Foreword
Introduction
1. Purpose of the AA1000AS (2008)
2. Using the AA1000AS (2008)
2.1. Types of AA1000AS (2008) engagement
2.2. Levels of AA1000AS (2008) assurance
2.3. References to the use of the standard
2.4 Relationship to other standards and guidance
3. Accepting an AA1000AS (2008) Engagement
3.1. Scope of the engagement
3.1.1. Disclosures covered
3.1.2. Suitable criteria
3.1.3. Level of assurance
3.2. Independence and impartiality
3.3. Competence
3.3.1. Assurance practitioner competence
3.3.2. Assurance provider competence
3.4. Due care
3.5. Engagement Agreement (contract)
4. Conducting an AA1000AS (2008) Engagement
4.1. Planning the engagement
4.2. Performing the engagement
4.2.1. Evaluation of adherence to the
AA1000 AccountAbility Principles
4.2.2. Evaluation of specified sustainability
performance information
4.2.3. Limitations
4.2.4. Documentation
4.3. Reporting by the assurance provider
4.3.1. Assurance statement
4.3.2. Report to management
5. Definitions
6. Annexes
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