AICPA RELEASES SUSTAINABILITY ATTESTATION GUIDE

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AICPA RELEASES SUSTAINABILITY ATTESTATION GUIDE

机译：AICPA发布可持续发展目标指南

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New York - The AICPA has issued a new guide to help accountants provide assurance on their corporate clients' environmental information. The new guide will help CPAs interpret and apply the clarified attestation standards in Statement on Standards for Attestation Engagements No. 18 when they conduct examination or review engagements on sustainability matters. Many portfolio managers and research analysts take sustainability issues into account when deciding on investments and believe that kind of information should be subject to independent assurance.

机译：纽约-AICPA已发布新指南，以帮助会计师为其企业客户的环境信息提供保证。新指南将帮助注册会计师在进行有关可持续性事项的检查或审核时，可以解释和应用《第18号认证参与标准声明》中明确的认证标准。许多投资组合经理和研究分析师在决定投资时考虑到可持续性问题，并认为这类信息应受到独立保证。

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《Accounting Technology》 |2017年第9期|33-33|共1页
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AICPA RELEASES SUSTAINABILITY ATTESTATION GUIDE

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