Mehr Glaubwürdigkeit durch Testate? - Institute for Sustainability

Endbericht Evaluation des Nutzens von „Testaten“ in Nachhaltigkeitsberichten
assurance engagement An engagement in which a practitioner expresses a conclusion designed to enhance the
degree of confidence of the intended users other than the responsible party about the
outcome of the evaluation or measurement of a subject matter against criteria. The outcome
of the evaluation or measurement of a subject matter is the information that results
from applying the criteria (also see Subject matter information). Under the “International
Framework for Assurance Engagements” there are two types of assurance engagement
a practitioner is permitted to perform: a reasonable assurance engagement and a limited
assurance engagement. (IFAC 2004)
reasonable assurance Reasonable assurance (in the context of an audit engagement): A high, but not absolute,
level of assurance, expressed positively in the auditor’s report as reasonable assurance,
that the information subject to audit is free of material misstatement. (IFAC 2004)
reasonable assurance
engagement
limited assurance engagement
auditing
audit of financial statements
verification
validation
In a reasonable assurance engagement, the practitioner expresses the conclusion in the
positive form, for example: “In our opinion internal control is effective, in all material respects,
based on XYZ criteria.” This form of expression conveys “reasonable assurance.”
Having performed evidence gathering procedures of a nature, timing and extent that
were reasonable given the characteristics of the subject matter and other relevant engagement
circumstances described in the assurance report, the practitioner has obtained
sufficient appropriate evidence to reduce assurance engagement risk to an acceptably
low level. (IFAC 2004)
In a limited assurance engagement, the practitioner expresses the conclusion in the
negative form, for example, “Based on our work described in this report, nothing has
come to our attention that causes us to believe that internal control is not effective, in all
material respects, based on XYZ criteria.” This form of expression conveys a level of
“limited assurance” that is proportional to the level of the practitioner’s evidencegathering
procedures given the characteristics of the subject matter and other engagement
circumstances described in the assurance report. (IFAC 2004)
Auditing is an assurance engagement in which the credibility of information is enhanced
to a high level. (FEE 2002)
Internal auditing is an independent, objective assurance and consulting activity designed
to add value and improve an organisation’s operations. (Institute of Internal Auditors –
2003)
The objective of an audit of financial statements is to enable the auditor to express an
opinion whether the financial statements are prepared, in all material respects, in accordance
with an applicable financial reporting framework. An audit of financial statements
is an assurance engagement (see Assurance engagement). (IFAC 2004)
A confirmation, through obtaining and evaluating objective evidence that specific requirements
are fulfilled. (Standards Australia 2003)
A test of detail in which a matter is confirmed by reference to very persuasive evidence,
such as checking a disclosure to third-party documentation. (FEE 2002)
The assessment (audit) carried out by the environmental verifier to ensure that an organisation’s
environmental policy, management system and audit procedure(s) conform
to the requirements of Regulation (EC) No 761/2001. (EMAS 2003)
A confirmation, through obtaining and evaluating objective evidence that the requirements
for a specific intended use or application have been fulfilled. (Standards Australia
2003)
The assessment carried out by the environmental verifier to check that the information
and data within the organisation’s environmental statement are reliable, credible and
correct and meet the requirements set out in Annexe III, point 3.2. (EMAS 2003)
Quelle: Eigene Darstellung auf Basis von ACCA/AccountAbility 2004: 28 (erweitert)
Im Englischen wird der zentrale Begriff “assurance” einmal als „Ergebnis eines Prozesses
geplanter Aktivitäten“ und einmal als Evaluationsmethode definiert. Auditing wird einmal als
„assurance engagement“ und einmal zusätzlich auch als Consultingaktivität gesehen.
Ob nun das englische „assurance“ im Deutschen mit „Zusicherung“, also eher als Ergebnis
einer Prüftätigkeit, oder als „Prüfung“, also als Prozess zu übersetzen ist, muss an dieser
Stelle offen bleiben. Im Rahmen dieses Projektes können wir die Spannweiten von
Definitionen nur zur Kenntnis nehmen. Bei der Interpretation der Antworten von
Interviewpartnern ist also in dieser Hinsicht Vorsicht geboten.
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