Handbooks, Standards, and Pronouncements
Published: Dec 09, 2013
International Standard on Assurance Engagements (ISAE) 3000 Revised, Assurance Engagements Other than Audits or Reviews of Historical Financial Information
This revised assurance standard deals with assurance engagements other than audits or reviews of historical financial information. In revising ISAE 3000, the IAASB also agreed amendments to the International Framework for Assurance Engagements, as well as ISAE 3402, Assurance Reports on Controls at a Service Organization, ISAE 3410, Assurance Engagements on Greenhouse Gas Statements, and ISAE 3420, Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus. ISAE 3000 (Revised) is effective for assurance engagements when the assurance report is dated on or after December 15, 2015.
Copyright © 2015 The International Federation of Accountants (IFAC). All rights reserved.
You must be signed in to the IFAC website in order to submit a comment. If you do not have an account, please register below. IFAC respects your privacy and will not send you unsolicited email or spam. You can subscribe to IFAC publications, change your subscription preferences, or manage your user profile at any time.