In this episode, we explain the difference between limited vs reasonable assurance and why it’s important for all stakeholders to understand this key distinction. Additionally, we touch on the correlation between the level of assurance and the likelihood of encountering modified opinions.

Hosted by Larry Bradley, we hear from Tom Seidenstein, Chair of the IAASB, Danielle Landesz Campen, ESG Assurance Lead at KPMG in the Netherlands and Neil Morris, Global Head of Assurance and ESG Methodology at KPMG International.