ACCA：2025年一个案例研究：根据ISSA 5000解析重要性报告（英文版）

Following the IAASB’s publication of ISSA 5000, in this report ACCA and CA ANZ have joined forces to continue our work in this space, as part of a planned series of publications, with this first one focusing on materiality. This guide is intended to support assurance practitioners in applying professional judgement when planning and performing sustainability assurance engagements under ISSA 5000. It is critical that assurance practitioners focus on the most significant aspects of the sustaina