The correct answers are: The auditor of a public limited company must consider whether the directors' corporate governance statement properly reflects how the directors have considered and addressed environmental risks; The objective of an environmental audit is to evaluate how well an organisation and its management are contributing to safeguarding the environment and meeting relevant regulatory requirements.

In the context of statutory audit, there is no requirement for the auditor to consider the company's interaction with the environment is incorrect because this would form part of the assessment of risk at the planning stage and could also be relevant during substantive testing of, for example, provisions.

If a company chooses to issue an environmental report, this must be accompanied by an assurance report attesting to management's assertions is incorrect as there are no formal requirements for an assurance report on environmental matters.

The auditor of a public limited company must consider whether the directors' corporate governance statement properly reflects how the directors have considered and addressed environmental risks alludes to the fact that under the UK Corporate Governance Code the directors of a listed company should explain their risk management policies in respect of all significant risks, and this is one of the seven points in the code which the auditor is required to consider.