ISSA (UK) 5000 可持续鉴证业务的一般要求以及因ISSA (UK) 5000对其他FRC标准的相应修订和一致性修订

ISSA (UK) 5000 General Requirements for SustainabilityAssurance Engagements and Conformingand Consequential Amendments to OtherFRC Standards Arising from ISSA (UK) 5000 The Financial Reporting Council (FRC) is the UK’s independentregulator responsible for promoting responsible for promotingtransparency and integrity in business. The FRC sets the UKCorporate Governance and Stewardship Codes and UK standardsfor accounting and actuarial work; monitors and takes actionto promote the quality of corporate reporting; and operatesindependent enforcement arrangements for accountants andactuaries. As the Competent Authority for audit in the UK the FRCsets auditing and ethical standards and monitors and enforcesaudit quality. This publication contains copyright material of both theInternational Federation of Accountants and the FinancialReporting Council Ltd. All rights reserved. No permission grantedto third parties to reproduce or distribute. The FRC does not accept any liability to any party for any loss, damage orcosts howsoever arising, whether directly or indirectly, whether in contract,tort or otherwise from any action or decision taken (or not taken) as a resultof any person relying on or otherwise using this document or arising fromany omission from it. © The Financial Reporting Council Limited 2025The Financial Reporting Council Limited is a company limited byguarantee. Registered in England number 2486368. Registered Office:13th Floor, 1 Harbour Exchange Square, London E14 9GE ISSA (UK)5000General Requirements forSustainability AssuranceEngagements and Conforming and ConsequentialAmendments to Other FRCStandards Arising from ISSA(UK) 5000 NOVEMBER2025 INTERNATIONAL STANDARD ON SUSTAINABILITY ASSURANCE (UK)(ISSA (UK)) 5000,GENERAL REQUIREMENTS FOR SUSTAINABILITYASSURANCE ENGAGEMENTS (Effective for assurance engagements on sustainability information reported for periods beginning on orafter December 15, 2026 or as at a specific date on or after December 15, 2026.) CONTENTS Paragraph Objectives………………………………………………………………………………………….16–17 Definitions...........................................................................................................................18 Requirements Conductof an Assurance Engagement in Accordance with the ISSAs (UK).................19–25Acceptance and Continuance of the Assurance Engagement.......................................26–29Firm-level Quality Management......................................................................................30Engagement-levelQuality Management ........................................................................31–63Fraudand Non-Compliance with Laws and Regulations ...............................................64–67Communication with Management and Those Charged with Governance ....................68Documentation................................................................................................................69–74Preconditionsfor an Assurance Engagement ................................................................75–84Terms of the Assurance Engagement ............................................................................85–88Evidence.........................................................................................................................89–94Planning..........................................................................................................................95–102RiskAssessment Procedures.........................................................................................103L–125Respondingto Risks of Material Misstatement ..............................................................126L–152Accumulation and Consideration of Identified Misstatements........................................153–161Evaluating the Description of Applicable Criteria ...........................................................162Subsequent Events ........................................................................................................163–164Written Representations from Management and Those Charged with Governance .....165–170Other Information............................................................................................................171–177Forming the Assurance Conclusion................................................................................178–187 Preparing the Assurance Report ....................................................................................188–212 Application and Other Explanatory Material Introduction .....................................................................................................................A1–A11Scope of this ISSA (UK) .................................................................................................A12–A15Definitions .......................................................................................................................A16R–A46Conduct of an Assurance Engagement in Accorda