miner

Slajd: 1
1
Climate Adaptation Standard
Adding that to the AUD 0.4 million carbon credit overstatement gives a total of AUD 2.65 million. Even if below overall materiality, rehabilitation costs are a key liability—we must request adjustment.
The Western Australia Environmental Authority’s new climate adaptation standard requires a 25% cost increase post-flood. The engineer’s report estimates AUD 11.25 million, but management only accrued AUD 9 million—an understatement of AUD 2.25 million, which is material.
The erosion area and damaged excavators look worse than management reported—there’s at least AUD 0.8 million unrecorded impairment.
Slajd: 2
Maintenance logs show three excavators still unrepaired—they’re unusable, yet no full impairment was recognized.
These on-site findings are crucial. Include the drone footage, supplier repair quotes, and staff interviews as evidence.
Slajd: 3
That suggests systemic misstatement. We’ll require adjustments to both the financial statements and the sustainability report.
1
ACCU Project Register
Reconciliation shows duplicated entries, expired credits not derecognized, and premature recognition—total misstatement of AUD 550,000, also affecting offset data in the sustainability report.

Izrađeno je preko 40 milijuna scenarija

Bez Preuzimanja, bez Kreditne Kartice i bez Prijave!