Materiality considerations for attestation engagements
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Materiality considerations for attestation engagements

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Attestation engagements can be performed on a variety of subject matters, and not all aspects of those subject matters can be quantitatively measured or evaluated. For example, when a practitioner performs a review engagement of a narrative presentation of an entity’s sustainability information, some aspects of that presentation lend themselves to quantitative measurement (for example, greenhouse gas [GHG] emissions or barrels of oil used), whereas others do not (for example, competence and education of employees or fair labor practices). When

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