ISO 14064-3

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.