The aim of this course is to introduce the assurance concepts outlined in the International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements issued by the International Auditing and Assurance Standards Board (IAASB), and will leverage on the assurance concepts you have learnt from AC2104 and sustainability topics from AC3104 which are pre-requisites to this course. During this course, you will learn and apply the assurance concepts in ISSA 5000, with a focus on assurance on GHG emissions disclosed in sustainability reports that are prepared in compliance with climate-related requirements in the IFRS Sustainability Disclosure Standards (IFRS S1 and IFRS S2). This aligns with Singapore's climate reporting and assurance roadmap introduced in 2024 and the skillsets acquired will enhance your relevance and value that you can bring to your future workplace.
| Academic Units | 3 |
| Exam Schedule | Not Applicable |
| Grade Type | Letter Graded |
| Department Maintaining | ACC |
| Prerequisites | |
| Not Available to Programme | ACBS, ACDA, ADM, AERO, AISC, ARED, ASEC, BACF, BCE, BCG, BEEC, BIE, BMS, BS, BSB, BSPY, BUS, CBE, CBEC, CE, CEE, CEEC, CHEM, CHIN, CMED, CNEL, CNLM, COMP, CS, CSC, CSEC, CVEC, DSAI, ECDS, ECMA, ECON, ECPP, ECPS, EEE, EEEC, EESS, ELAH, ELH, ELHS, ELPL, ENE, ENEC, ENG, ESPP, HIST, HSCN, HSLM, IEEC, IEM, LMEL, LMPL, LMS, MACS, MAEC, MAEO, MAT, MATH, ME(DES), ME(IMS), ME(NULL), ME(RMS), MEEC(DES), MEEC(IMS), MEEC(NULL), MEEC(RMS), MS, MS-2ndMaj/Spec(MSB), MTEC, PESC, PHIL, PHMS, PHY, PLCN, PLHS, PPGA, PSLM, PSMA, PSY, REP, ROBO, SCED, SOC, SPPE, SSM |
| Index | Type | Group | Day | Time | Venue | Remark |
|---|---|---|---|---|---|---|
| 00158 | SEM | 1 | FRI | 1330-1620 | S4-SR24 |
0930
1030
1130
1230
1330
1430
1530
1630
1730
AC3106
SEM | S4-SR24
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