As part of both reasonable and limited assurance engagements in accordance with ASSA 5000, we exercise professional judgement and maintain professional scepticism throughout the engagement. We also: • Perform risk assessment procedures, including obtaining an understanding of internal controls relevant to the engagement, to identify and assess the risks of material misstatement, whether due to fraud or error, – at the assertion level for the Selected Subject Matter Information Reasonable Assurance, – at the disclosure level for the Selected Subject Matter Information Limited Assurance. These procedures are not designed to provide an opinion or conclusion on the effectiveness of the Group’s internal control. • Design and perform procedures responsive to the assessed risks of material misstatement: – at the assertion level for the Selected Subject Matter Information Reasonable Assurance, – at the disclosure level for the Selected Subject Matter Information Limited Assurance. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control, and • Determine the suitability in the circumstances of the Group’s use of the Reporting Criteria as the basis for the preparation of the Sustainability Information.
Summary of the Work Performed for the limited assurance conclusion
A limited assurance engagement involves performing procedures to obtain evidence about the Selected Subject Matter Information Limited Assurance. The nature, timing and extent of procedures selected depend on professional judgement, including the assessed risks of material misstatement at the disclosures level, whether due to fraud or error, in the Selected Subject Matter Information Limited Assurance.
In conducting our limited assurance engagement, we:
• Made inquiries of relevant management of the Group regarding the processes and controls for capturing, collating, calculating and/or reporting the Selected Subject Matter Information, and evaluated the design of selected controls;
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