Excerpt of interview questions
| DMA | Limited assurance |
|---|---|
| How do you interpret and apply the concept of DMA in your audit engagements? | What are the key elements of sustainability assurance? |
| How does double materiality differ from traditional financial materiality assessments in terms of scope, stakeholders considered and audit procedures? | How do you involve stakeholder into materiality decisions? |
| What process do you follow to identify and prioritize material sustainability information in alignment with double materiality? | What challenges and opportunities arise when verifying sustainability data, qualitative disclosures and forward-looking assumptions? |
| How do you calibrate professional judgment among team members? | How does your audit team strengthen your professional judgment? |
| What role does professional judgment play in DMA? | How does the level of assurance (limited vs reasonable) impact your audit approach? |
| What challenges do you face when assuring the stakeholder engagement process in DMA? |
| Limited assurance | |
|---|---|
| How do you interpret and apply the concept of | What are the key elements of sustainability assurance? |
| How does double materiality differ from traditional financial materiality assessments in terms of scope, stakeholders considered and audit procedures? | How do you involve stakeholder into materiality decisions? |
| What process do you follow to identify and prioritize material sustainability information in alignment with double materiality? | What challenges and opportunities arise when verifying sustainability data, qualitative disclosures and forward-looking assumptions? |
| How do you calibrate professional judgment among team members? | How does your audit team strengthen your professional judgment? |
| What role does professional judgment play in DMA? | How does the level of assurance (limited vs reasonable) impact your audit approach? |
| What challenges do you face when assuring the stakeholder engagement process in DMA? |
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