Untitled Storyboard
نص القصة المصورة
- الانزلاق: 1
- That meeting with management went fairly well. They were defensive at first, but now they're willing to increase disclosures and provide data for our analysis.
- True. We had to apply some pressure and stay skeptically professional. Carol was hesitant about potential asset impairments, but we made it clear we need evidence for their optimistic views.
- الانزلاق: 2
- 1. Evaluate Climate Scenario Analysis - to review David's data (focus on the impact of early plant retirement)
- Now, we've got work to do. We need to assess their climate scenario analysis. I'll go over the numbers David gave us, especially the impact of early plant retirement.
- الانزلاق: 3
- 2. Test impairment assessment according to ASA 5403. Thoroughly document risk assessment
- And we should test their impairment assessment following ASA 540.
- We also need to thoroughly document our risk assessment. Climate risk is a key risk in our audit file now, and we should note the possible management optimism bias we detected.
- الانزلاق: 4
- 4. Check the updated impairment test 5.Obtain written representations 6. Review new climate risk disclosures7. Read the final annual report
- Here are our audit procedures based on ASA 330. We'll check their updated impairment test for the processing plan. Also, we need written statements from management about considering climate risks, and review new climate risk disclosures. And don't forget to read the final annual report.
- Exactly. We need to ensure everything's in line.
- الانزلاق: 5
- Key Audit Matter (KAM): Climate Change and Asset Impairment - Elaborate on climate - related assumptions, audit work (scenario analysis, hiring external experts, etc.) and conclusions
- I agree. We can include a KAM on “Climate Change and Asset Impairment” and detail our work there.
- We should decide if this is a Key Audit Matter in our report. I think it fits – it's a major area of our attention with significant judgments.
- الانزلاق: 6
- 8. Add climate risk to the agenda 9. Report to Evelyn in advance 10. Mention the trends of global regulators in promoting climate disclosures and assurance
- We have a mid - audit check - in next week. Let's add climate risk to the agenda. I'll draft a summary for her.
- Before the audit ends, we must inform Evelyn about these climate risk issues
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