ESG Audit: Principles and Practice
Planning, Executing, and Reporting on ESG Assurance Engagements
About This Course
Course Information
This expert CPD course is aimed at accountants with a role in auditing, and provides a deep understanding of how to audit ESG data and reports, ensuring their accuracy, reliability, and compliance with standards. This course includes video lessons, quizzes, and reading materials and is worth 4 units of continuing professional development (CPD). Each unit represents one hour of learning.
Course Sections
This course is made up of the following sections:
- ESG Audit: Principles and Practice (Multiple Videos and Quizzes)
- Additional Blogs and Reading Materials Journal Articles and Useful Research Links
- Course Completion Survey – ESG Audit: Principles and Practice
- Certificate on Completion
What You Will Learn
- Define ESG data, sustainability reporting, and the distinction between limited and reasonable assurance engagements
- Explain how ESG auditing standards such as GRI, SASB, and TCFD enable better auditability of sustainability reports
- Evaluate the design and operating effectiveness of controls used to track and report ESG data
- Identify control weaknesses, risks of error, and omission that could undermine the accuracy of ESG reporting
- Describe the four types of audit opinions (unmodified, qualified, adverse, and disclaimer) and when each applies in ESG engagements
- Assess the roles of Chief Sustainability Officers, ESG committees, external auditors, and rating agencies in the ESG audit process
Who This Course Is For
- Auditors and accountants who want to understand or specialise in ESG assurance engagements
- Professionals involved in sustainability reporting who need to prepare for external ESG audits
- Corporate managers responsible for ESG strategy, compliance, and governance oversight
- Risk management professionals seeking to evaluate ESG control frameworks
Prerequisites
- A basic understanding of auditing principles and internal controls
- Familiarity with ESG concepts is helpful but the course covers foundational definitions in Part 1
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