The aim of this course is to introduce the assurance concepts outlined in the International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements issued by the International Auditing and Assurance Standards Board (IAASB), and will leverage on the assurance concepts you have learnt from AC2104 and sustainability topics from AC3104 which are pre-requisites to this course. During this course, you will learn and apply the assurance concepts in ISSA 5000, with a focus on assurance on GHG emissions disclosed in sustainability reports that are prepared in compliance with climate-related requirements in the IFRS Sustainability Disclosure Standards (IFRS S1 and IFRS S2). This aligns with Singapore's climate reporting and assurance roadmap introduced in 2024 and the skillsets acquired will enhance your relevance and value that you can bring to your future workplace.
Prerequisite Graph
Available Indexes
| Mon | Tue | Wed | Thu | Fri | |
|---|---|---|---|---|---|
| 1330 | 00045 SEM (1) 1330-1620 Fri ABS-SR12 | ||||
| 1400 | |||||
| 1430 | |||||
| 1500 | |||||
| 1530 | |||||
| 1600 |
Other Relevant Mods
AC1103
Accounting I
AC1104
Accounting II
AC1105
Digital Accounting & Analytics With Microsoft Tools
AC2101
Accounting Recognition & Measurement
AC2104
Assurance & Auditing
AC2105
Accounting For Decision Making & Control
AC2301
Principles Of Taxation
AC2302
Company Law & Corporate Governance
AC2401
Accounting Information Systems