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• Assessing the appropriateness, and reconciling, emission factors applied in calculating Scope 1, 2, 3, and Customer Emissions; and • Reviewed the 2024 Corporate Report and the Transurban Group 2024 Sustainability Data Pack in their entirety to ensure their consistency with our overall knowledge of assurance engagement and accuracy of disclosures for prior period information.
How We Define Reasonable Assurance, Limited Assurance and Material Misstatement
• Reasonable assurance is a high level of assurance, but is not a guarantee that it will always detect a material misstatement when it exists. • The procedures performed in a limited assurance engagement vary in nature and timing from, and are less in extent than for a reasonable assurance engagement. Consequently, the level of assurance obtained in a limited assurance engagement is substantially lower than the assurance that would have been obtained had a reasonable assurance engagement been performed. • Misstatements, including omissions, are considered material if, individually or in the aggregate, they could reasonably be expected to influence relevant decisions of the Directors of Transurban Limited.
Use of this Assurance Report
This report has been prepared for the Directors of Transurban Group for the purpose of providing an assurance conclusion on the Information Subject to Assurance and may not be suitable for another purpose. We disclaim any assumption of responsibility for any reliance on this report, to any person other than the Directors of Transurban Group, or for any other purpose than that for which it was prepared.
Management’s Responsibility Management are responsible for: • determining that the criteria is appropriate to meet their needs and the needs of intended users; • preparing and presenting the Information Subject to Assurance in accordance with the criteria; and • establishing internal controls that enable the preparation and presentation of the Information Subject to Assurance that is free from material misstatement, whether due to fraud or error.
Our Responsibility Our responsibility is to perform a reasonable assurance engagement in relation to the Information Subject to Assurance for the ended 30 June 2024, and to issue an assurance report that includes our conclusion. We have complied with our independence and other relevant ethical requirements of the Code of Ethics for Professional Accountants (including Independence Standards) issued by the Australian Professional and Ethical Standards Board, and complied with the applicable requirements of Australian Standard on Quality Management 1 to design, implement and operate a system of quality management. Our Independence and Quality Management
KPMG Sydney NSW 8 th August 2024
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