Statements on auditors assessment of esg-related risks, Accounting Basics

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Statements on auditors assessment of esg-related risks

Question: Which of the following statements is not true with regards to the auditors assessment of ESG-related risks? A Auditors should seek outside sources of information regarding ESG risks. B Auditors should consider how their clients are affected by ESG goals and risks. Auditors do not presently need to evaluate whether expected energy regulations impair client assets D Auditors should consider whether ESG-related risks are properly disclosed in the financial statements.

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Accounting Basics: Statements on auditors assessment of esg-related risks

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