identify a company listed on the ASX which is required to report its carbon emissions and net energy consumption in accordance with the NGER Act.

1. ‘A high rate of corporate social responsibility information in the annual report does not equate to integrated reporting.’ Do you agree with this statement? Explain.

 

2. ‘There are few mandated carbon-related disclosures in Australia.’

(a) Do you agree with this statement? Explain.

(b) Does it necessarily follow that companies make few carbon-related disclosures in

their financial statements? Explain.

3.(a) Explain the reporting requirements of the National Greenhouse and Energy Reporting

Act 2007.

(b) Using your knowledge from (a), identify a company listed on the ASX which is required

to report its carbon emissions and net energy consumption in accordance with the

NGER Act. What is its carbon footprint? Explain. (Hint: Refer to the Clean Energy

Regulator’s website: .)

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the auditor should ensure control testing is performed for periods both before and after the accounting change became effective.

A major change in the accounting system has taken place during the year. The effect on control testing is that: a. the auditor should ensure control testing is performed for….

select a sample of invoices relating to motor vehicle purchases and ensure they are correctly recorded on the non-current assets master file.

The following represents an existence test for property, plant, and equipment: a. select a sample of items of machinery in the factory and agree that they are correctly recorded in….

The control that would be the most effective in assuring that the proper custody of assets in the investing cycle is maintained is?

The control that would be the most effective in assuring that the proper custody of assets in the investing cycle is maintained is: a. the purchase and sale of investments….