The senior audit partner at Milimani Chartered Accountants, Stephanie Snook, is worried. ‘As there was an agreement at the Climate Change Conference in Paris last year, if we don’t start offering services that can provide assurance on greenhouse gas statements soon, we’ll lose clients’. She has asked you to investigate what may be involved in providing assurance services on greenhouse (GHG) statements. Required Conduct an internet search for one (1) Australian company whose website includes a GHG emissions disclosure and provide a brief report for Sarah Snook that: (a) identifies the voluntary and regulatory components of the company’s disclosure (3 marks) (b) summarises the structure and contents of the company’s disclosure (including the categories of disclosure) (4 marks) (c) indicates which two (2) audit assertions would be of greatest concern to Milimani and explains why (4 marks) (d) suggests audit procedures to collect sufficient and appropriate audit evidence relating to those two audit assertions (4 marks) Hint: the Global Reporting Initiative (GRI) provides details on companies that use its reporting framework but you may need to register to gain access to the full list