Qantas 2013 Annual Report Download - page 180

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Independent Limited Assurance Report
FOR THE YEAR ENDED 30 JUNE 2013
Independent limited assurance report to Qantas on the Sustainability Statistics and Notes section in the Qantas Airways Limited
Annual Report 2013
Introduction
We have been engaged by Qantas Airways Limited (Qantas) to undertake a limited assurance engagement in respect of the
Sustainability Statistics and Notes section (the Sustainability Section) of the Qantas Annual Report (the Report) for the year ended
30June 2013.
Directors’ and Management’s responsibilities for the Sustainability Section
The Directors and Management of Qantas are responsible for the preparation and presentation of the Sustainability Section. This
responsibility includes establishing and maintaining internal control systems to enable the preparation of the Sustainability Section
that is free from material misstatement whether due to fraud or error.
There are no mandatory requirements for the preparation, publication or assurance on the Sustainability Section. Qantas applies
its own internal reporting guidelines for sustainability reporting (the Criteria), which can be found in the Denitions and Scopes of
the Sustainability Section of the Report.
Our responsibility
Our responsibility is to express a limited assurance conclusion to Qantas on the preparation and presentation of the
Sustainability Section.
The internal control structure which Management has established and from which the Sustainability Section has been derived
has not been reviewed and no opinion is expressed as to its effectiveness.
We conducted our engagement in accordance with International Standard on Assurance Engagements (ISAE) 3000, Assurance
Engagements other than Audits or Reviews of Historical Financial Information, issued by the International Auditing and Assurance
Standards Board.
ISAE 3000 requires us to comply with the requirements of the International Ethics Standards Board for Accountants (IESBA),
and plan and perform the engagement to obtain limited assurance about whether the Sustainability Section is free from
material misstatement.
A limited assurance engagement on a sustainability report consists of making inquiries, primarily of persons responsible for the
management, monitoring and preparation of the Sustainability Section, and applying analytical and other evidence-gathering
procedures, as appropriate.
We performed procedures in order to obtain all the information and explanations that we considered necessary to provide sufcient
evidence for us to state whether anything has come to our attention that would indicate that the Sustainability Section has not been
prepared and presented, in all material respects, in accordance with the Criteria established by Management.
These procedures comprised:
»Inquiries of Management and relevant staff to gain an understanding of the design and implementation of Qantas’ processes
for developing, calculating, collecting, reporting, and aggregating the reported information in the Sustainability Section
»Visits to specic sites and contractors which were selected on the basis of a risk analysis including the consideration of both
quantitative and qualitative criteria
»Comparing the information presented in the Sustainability Section to corresponding information in the relevant underlying
sources to determine whether all the relevant information contained in such underlying sources has been included in the
Sustainability Section
»Reading the information presented in the Sustainability Section to determine whether it is in line with our overall knowledge
of, and experience with, the sustainability performance of Qantas, obtained as part of our limited assurance engagement
A limited assurance engagement is substantially less in scope, based on the extent of evidence-gathering, than a reasonable
assurance engagement or an audit conducted in accordance with International Standards on Auditing and Assurance
Engagements, and consequently does not enable us to obtain assurance that we would become aware of all signicant matters
that might be identied in an audit or a reasonable assurance engagement. Accordingly, we do not express a reasonable
assurance or audit opinion.
This report has been prepared solely for the use of Qantas in accordance with the terms of our engagement. We disclaim any
assumption of responsibility for any reliance on this limited assurance report to any person other than Qantas or for any other
purpose other than that for which it is prepared.