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The auditor may perform substantive testing to obtain evidence in relation to environmental

Substantive procedures The auditor may perform substantive testing to obtain evidence in relation to environmental matters. Below are some suggested procedures from IAPS 1010 The Consideration of environmental matters in the audit of financial statements. It is not intended that all of the procedures will be appropriate in any particular case. In many cases, the auditor may judge it unnecessary to perform any of these procedures. General Documentary review 1 Consider minutes from meetings of directors, audit committees, or any other subcommittees of the board specifically responsible for environmental matters. 2 Consider publicly available information regarding any existing or possible future environmental matters. 3 Where relevant, consider: (a) reports by environmental experts about the entity, such as site assessments, due diligence investigations or environmental impact studies; (b) internal audit reports and other internal reports dealing with environmental matters; (c) reports issued by, and correspondence with, regulatory and enforcement agencies; (d) publicly available registers or plans for the restoration of soil contamination; (e) environmental performance reports issued by the entity; and (f) correspondence with the entity's lawyers. 4 Obtain written representations from management that it has considered the effects of environmental matters on the financial statements, and that it: (a) is not aware of any material liabilities or contingencies arising from environmental matters, including those resulting from illegal or possibly illegal acts;

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