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139****0989 · 2024年06月19日

数据准确性不是不确保的吗？

  1. ESG
  2. Governance factors

NO.PZ2024021802000099

问题如下：

Sustainability audits are:

选项：

A.an independent guarantee of data accuracy.

B.conducted by the financial audit firm for consistency.

C.meeting the duty of legal compliance with ESG matters.

解释：

A is correct because sustainability audit methods include the provision of an independent guarantee that both data and analysis are credible and accurate.

B is incorrect because this assurance work may be conducted by leading audit firms or by smaller groups of alternative assurance providers that specialize in ESG matters. Therefore, sustainability audits are not conducted by the company's financial audit firm for consistency.

C is incorrect because assurance of ESG reporting is currently entirely voluntary, and therefore does not meet the duty of legal compliance with ESG matters.

数据准确性不是不确保的吗？那为什么A还是对的呢？

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1 个答案

Tina_品职助教 · 2024年06月20日

嗨，努力学习的PZer你好：


你提到的数据准确性问题可能源于对审计的期望。虽然任何审计都无法百分之百确保数据完全没有错误，但独立保证意味着审计机构会尽最大努力审查数据的真实性和准确性。这个保证过程包括检查数据来源、验证数据计算过程，以及确保报告中所述的事实和数字与实际情况一致。


可持续性审计旨在提供对数据和分析的独立保证，这意味着审计过程会审查和验证可持续性报告中的数据，确保其准确性和可信度。虽然“独立保证”并不意味着百分之百没有错误，但它提供了一种合理的保证，即数据经过了审查和验证，达到了一定的可信度和准确性标准。

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