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Assurance for Climate Change and Sustainability - ACCT5962
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Course Outline: ACCT5962 Course Outline
 
 
Campus: Kensington Campus
 
 
Career: Postgraduate
 
 
Units of Credit: 6
 
 
EFTSL: 0.12500 (more info)
 
 
Indicative Contact Hours per Week: 3
 
 
CSS Contribution Charge:Band   (more info)
 
   
 
Further Information: See Class Timetable
 
  

Description

Climate change and sustainability are key challenges for our society and economy today. Governments and non-governmental organisations around the world have engaged in various climate change and adaptation policy initiatives to ensure survival and prosperity of current and future generations. This course complements ACCT5961 and covers the assurance of climate change and sustainability information disclosed by various industry sectors and businesses. Established and proposed assurance frameworks, both within Australia and around the world, are reviewed. In particular emphasis is placed on the assurance framework and standards of the International Auditing and Assurance Standards Board, although these are compared and contrasted with alternative assurance standards such as the ISO series. Key issues to be covered include: the demand for assurance relating to climate change and sustainability; the debate pertaining to the skills and qualifications required for such assurance engagements; maintaining quality controls; the use of subject matter experts; as well as the structure and content of the assurance report. The current trends in reporting and assurance relating to carbon emissions in a regulated and voluntary setting are also covered.
Student are advised to undertake ACCT5961 before or concurrently with ACCT 5962.


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© The University of New South Wales (CRICOS Provider No.: 00098G), 2004-2011. The information contained in this Handbook is indicative only. While every effort is made to keep this information up-to-date, the University reserves the right to discontinue or vary arrangements, programs and courses at any time without notice and at its discretion. While the University will try to avoid or minimise any inconvenience, changes may also be made to programs, courses and staff after enrolment. The University may also set limits on the number of students in a course.