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6 questions
ISO 14064-3:2019 specifies principles and requirements and provides guidance for verifying and validating greenhouse gas (GHG) statements. It is applicable to _______GHG statements.
(There may be more than one correct answer)
organization
project
product
quantitative reference(s) of GHG emissions and/or GHG removals that would have occurred in the absence of a GHG project and provides the baseline scenario for comparison with project GHG emissions and/or GHG removals
GHG baseline
Base year
GHG statement
Baseline scenario
level of assurance where the nature and extent of the verification activities have been designed to provide a reduced level of assurance on historical data and information
Limited assurance
Reasonable assurance
Uncertainty
Choose the correct option:
1. Agreed-upon procedures engagement
2. Validation engagement
3. Verification engagement
1. Verification engagement
2. Validation engagement
3. Agreed-upon procedures engagement
1. Validation engagement
2. Agreed-upon procedures engagement
3. Verification engagement
1. Validation engagement
2. Verification engagement
3. Agreed-upon procedures engagement
List at least two evidence gathering activities and techniques that verifiers/validators may use during verification/validation.
In order to draft a unmodified opinion, the verifier shall ensure that:
(There may be more than one correct answer)
the effectiveness of controls has been evaluated when the verifier intends to rely on those controls.
there is sufficient and appropriate evidence to support material emissions, removals or storage.
criteria are not appropriately applied for material emissions, removals or storage; or
he/she has been unable to obtain sufficient appropriate evidence and can conclude that the possible effects on the GHG statement of undetected material misstatement(s) are material and pervasive.
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