Impact of planning an audit of indirect greenhouse gas emissions management for scopes (2,3) on audit risk under Assurance Engagements Standard 3410 as applied at the University of Mosul

Abstract

The research seeks to demonstrate the impact of the planning stage of the indirect greenhouse gas emissions management audit for Scopes 3 and 2 on the audit risks (control risk, implicit risk, non-detection risk) according to the Assurance Engagements Standard 3410 Assurance Engagements for Greenhouse Gas Lists, where the research aims to identify the theoretical framework of global warming, indirect emissions and their management, review international auditing standards and employ them with the requirements of the Assurance Engagements Standard 3410.  The research was based on the hypothesis that ‘planning an audit of the management of indirect greenhouse gas emissions for scopes (3,2) in accordance with the Assurance Engagements Standard 3410 reduces audit risks and improves the accuracy and reliability of environmental reports and information, which contributes to enhancing transparency and environmental compliance for economic units.’ The researchers reached a set of conclusions, the most important of which are: Implicit risks amounted to (78. (33%), the degree of effectiveness of the internal control system (17%) and therefore the control risk was high (83%), the risk of non-detection (7%), which is a high risk and therefore the audit rate will be (92.3%).