Reframing Audit Risk and Professional Judgment in Sustainability-Oriented Double Materiality Assurance
サステナビリティ指向の二重重要度保証における監査リスクと専門的判断の再構築 (AI 翻訳)
Amin Lotfy
🤖 gxceed AI 要約
日本語
本論文は、サステナビリティにおける二重重要度（ダブルマテリアリティ）が保証業務における監査リスク評価と専門的判断をどのように再形成するかを概念的に分析する。従来の開示中心の監査アプローチを超え、二重重要度そのものを保証対象として位置づける枠組みを提案する。ISAE 3000に準拠し、影響の重要度と財務の重要度の相互作用が監査リスクと判断に与える影響を明らかにする。
English
This study conceptually examines how sustainability-oriented double materiality reshapes audit risk assessment and professional judgment in assurance engagements. It proposes a framework that positions double materiality as the subject of assurance itself, expanding traditional audit risk models. The analysis highlights increased uncertainty and reliance on professional judgment, offering one of the first assurance-based conceptualizations of double materiality aligned with ISAE 3000.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
本論文は、EUのCSRDにおける二重重要度保証の実務を念頭に置くが、SSBJ開示基準の保証制度設計を進める日本にも重要な示唆を与える。日本の統合報告書や有価証券報告書における非財務情報保証の強化を検討する際の理論的基盤となる。
In the global GX context
This paper provides a foundational framework for sustainability assurance under double materiality, critical for the implementation of ESRS and ISSB standards globally. It offers practical guidance for auditors and regulators designing assurance engagements, addressing the challenge of integrating double materiality into audit practice.
👥 読者別の含意
🔬研究者:Offers a novel conceptualization of double materiality as a dynamic assurance concept, advancing auditing theory.
🏢実務担当者:Provides a structured framework for designing double materiality assurance engagements, supporting evidence evaluation and professional judgment.
🏛政策担当者:Highlights the need for regulatory guidance on assurance of double materiality determinations, especially for sustainability reporting standards.
📄 Abstract（原文）
Purpose This study examines how the emergence of sustainability-oriented double materiality reshapes audit risk assessment and auditors’ professional judgment within assurance engagements. Moving beyond disclosure-focused and audit-centric approaches, the study positions double materiality as a subject of assurance rather than merely an object of audit procedures. Methodology The study adopts a conceptual–analytical methodology grounded in auditing theory, sustainability reporting regulation, and international assurance standards, particularly ISAE 3000 (Revised). Relevant academic literature and regulatory frameworks on double materiality are critically synthesized. Design and Approach A structured assurance framework is developed to explain how impact materiality and financial materiality interact within sustainability contexts and how this interaction reconfigures audit risk identification, evidence evaluation, and professional judgment. The framework emphasizes pre-assurance planning as well as assurance execution stages. Findings The analysis shows that sustainability-oriented double materiality significantly expands the traditional audit risk model, increases uncertainty and subjectivity in evidence assessment, and intensifies reliance on auditors’ professional judgment across extended time horizons. Originality and Value This study provides an original contribution by shifting the focus from auditing sustainability disclosures to assuring the double materiality determination process itself. It offers one of the first assurance-based conceptualizations of double materiality aligned with ISAE 3000. Theoretical, Practical, and Social Implications The study advances auditing theory by reframing materiality as a dynamic assurance concept. Practically, it supports auditors and regulators in designing robust sustainability assurance engagements. Socially, it enhances the credibility of sustainability-related information and stakeholder confidence.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.55640/gjhss/volume05issue04-02first seen 2026-05-15 18:49:35
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