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Article title
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Abstract
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Keywords
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Relevance to practice
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1. Introduction
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2. Content and key concepts of ISSA 5000
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2.1. General remarks
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2.1.2. Scalability and flexibility
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2.1.3. Structure
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2.2. Key concepts and requirements in ISSA 5000
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2.2.1. Limited and reasonable assurance
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2.2.2. Criteria
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2.2.3. Materiality and a risk-based approach
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2.2.4. Immature internal control systems
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2.2.5. Responding to risks of material misstatement
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2.2.6. Qualitative and forward-looking information
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2.2.7. Evidence gathering, professional judgement and documentation
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2.2.8. Forming the conclusion and assurance report
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2.3. Ethics and quality management
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2.3.1. Ethics and quality management
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2.3.2. Multidisciplinary teams and using the work of experts
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2.2.3. Professional skepticism
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3. Relationship with European and Dutch sustainability assurance standards
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4. Summary and conclusion
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References
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