The IAASB has released a collection of ISSA 5000 illustrative sustainability assurance reports to aid in conducting sustainability assurance engagements. These practical examples, developed in collaboration with national auditing authorities, cover various real-world scenarios, including unmodified assurance conclusions and modified conclusions like qualified, disclaimer, and adverse. The release aims to promote consistent use of ISSA 5000 by addressing common issues encountered by users and aligning definitions with IESBA’s Code of Ethics for publicly traded entities in ISQMs and ISAs.

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