The Verifier providing a limited level of assurance will place less emphasis on detailed testing of GHG data and information supplied to support the GHG assertion. In addition, there may be some other “limitation” placed upon the work of the Verifier (for example the freedom of selection of facilities to inspect). It is important that the basis of the Verification Statement is clear to the intended user such that there is no confusion as to the level of work undertaken and the type of Verification Statement being expressed. The Verification Statement resulting from work undertaken to a limited level of assurance is written in a “negative” format, for example – ““Based on the processes and procedures conducted, there is no evidence to suggest that the GHG assertion is not materially correct and is not a fair representation of the GHG data and information”
LIMITED ASSURANCE
