The Brobeck instructional case provides material to be utilized in upper-division undergraduate and graduate auditing courses in which assurance services other than audits are discussed. The case addresses the provision of assurance services on nonfinancial sustainability reporting, a non-standardized service that is quickly growing. As many auditing textbooks do not cover sustainability reporting, this case requires students to enter relatively uncharted territory, thereby providing a challenging and enriching experience. The case can be assigned on an individual or group basis for out-of-class preparation, followed by in-class discussion.

This case involves determining the procedures necessary to provide assurance on a sustainability report. To arrive at a solution, students are required to familiarize themselves with sustainability reporting and related assurance services. Students are also asked to discuss a number of related topics, including the need for assurance in this area and auditor independence.

These Teaching Notes provide suggested solutions to the case...

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