..., fuel economy, CO₂ emissions, water usage, supply chain, employee satisfaction, and adjusted pre-tax profit ( Ford 2018b , 58–63). Ford also provides information on data assurance and the reporting frameworks used. There is a growing demand that sustainability reports receive external...

...Michael E. Ozlanski; Eric M. Negangard; Rebecca G. Fay ABSTRACT Disruptive technology, new business ventures, and increased availability of data are quickly changing traditional financial reporting and assurance processes. As a result, prospective auditors not only need to understand fundamental...

...Veena Looknanan Brown; Mark J. Kohlbeck ABSTRACT Due to increased interest in sustainability from non-governmental organizations (NGO), investors, and other stakeholders, many companies prepare sustainability reports, sometimes with third-party assurance as to the veracity of their claims...

... assurance working paper review audit risk materiality audit strategy Ramm Wholesale, Inc., incorporated six years ago, is a distributor of kitchen appliances, cookware products, and consumer electronics. The president, Mary Maxall, has been working in retail sales for more than 20 years. Ramm...