案例研究：根据ISSA 5000揭开物质性之谜（英）-ACCA

A case study:Demystifying materiality in accordance with ISSA 5000.A CASE STUDY: DEMYSTIFYING MATERIALITY IN ACCORDANCE WITH ISSA 5000About ACCA. We are ACCA (the Association of Chartered Certified Accountants), a globally recognised professional accountancy body providing qualifications and advancing standards in accountancy worldwide. Founded in 1904 to widen access to the accountancy profession, we’ve long championed inclusion and today proudly support a diverse community of over 252,500 members and 526,000 future members in 180 countries. Our forward-looking qualifications, continuous learning and insights are respected and valued by employers in every sector. They equip individuals with the business and finance expertise and ethical judgment to create, protect, and report the sustainable value delivered by organisations and economies. Guided by our purpose and values, our vision is to develop the accountancy profession the world needs. Partnering with policymakers, standard setters, the donor community, educators and other accountancy bodies, we’re strengthening and building a profession that drives a sustainable future for all.Find out more at accaglobal.com2About Chartered Accountants Australia and New Zealand. Chartered Accountants Australia and New Zealand (CA ANZ) represents more than 140,000 financial professionals, supporting them to build value and make a difference to the businesses, organisations and communities in which they work and live. Around the world, Chartered Accountants are known for their integrity, financial skills, adaptability and the rigour of their professional education and training.CA ANZ promotes the Chartered Accountant (CA) designation and high ethical standards, delivers world-class services and life-long education to members and advocates for the public good. We protect the reputation of the designation by ensuring members continue to comply with a code of ethics, backed by a robust discipline process. We also monitor Chartered Accountants who offer services directly to the public.Our flagship CA Program, the pathway to becoming a Chartered Accountant, combines rigorous education with practical experience. Ongoing professional development helps members shape business decisions and remain relevant in a changing world.We actively engage with governments, regulators and standard-setters on behalf of members and the profession to advocate in the public interest. Our thought leadership promotes prosperity in Australia and New Zealand.Find out more at charteredaccountantsanz.comForewordA CASE STUDY: DEMYSTIFYING MATERIALITY IN ACCORDANCE WITH ISSA 50003About this report. Using a practical case study, this report provides a guide on how to apply the ISSA 5000 requirements with respect to materiality relating to both quantitative and qualitative disclosures, in a Sustainability Assurance Engagement. Additionally, the report clarifies the difference between the entity’s materiality assessment and the assurance practit