ISAE 3000 (Revised), Assurance Engagements Other Than Audits or Reviews of Historical Financial Information
Proposed International Standard on Assurance Engagements (ISAE)

This exposure draft seeks views from practitioners and other stakeholders in relation to proposed International Standard on Assurance Engagements (ISAE) 3000 (Revised), [i]Assurance Engagements Other Than Audits or Reviews of Historical Financial Information[/i]. The proposed revised ISAE provides requirements and guidance on assurance engagements, other than audit or reviews of historical financial information. It is a principles-based standard that is capable of being applied effectively to a broad range of underlying subject matters, and that will provide a basis for current and future subject-specific ISAEs.

Submitted Comment Letters

1. CGA-Canada (Canada)
July 20, 2011

2. ASSIREVI (Italy)
July 28, 2011

3. HoTARAC (Australia)
August 4, 2011

4. CNDCEC (Italy)
August 5, 2011

5. Australasian Council of Auditors-General (Australia)
August 10, 2011

6. Office of the Auditor General of Canada (Canada)
August 12, 2011

7. Institut der Wirtschaftspruefer in Deutschland e.V. (Germany)
August 16, 2011

8. Auditor General of Quebec (Canada)
August 18, 2011

9. United States Government Accountability Office (United States)
August 18, 2011

10. SRA (Netherlands)
August 23, 2011

11. Hong Kong Exchanges and Clearing Limited (Hong Kong (Special Administrative Region of China))
August 25, 2011

12. Lloyd's Register Quality Assurance Ltd (United Kingdom)
August 25, 2011

13. Audit Oversight Board (Malaysia)
August 28, 2011

14. The Institute of Internal Auditors - Australia (Australia)
August 29, 2011

15. ICAP (Pakistan)
August 30, 2011

16. ACCA (United Kingdom)
August 31, 2011

17. AICPA (United States)
August 31, 2011

18. Australian Auditing and Assurance Standards Board (Australia)
August 31, 2011

19. European Federation of Accountants and Auditors for SMEs (Belgium)
August 31, 2011

20. Office of the Auditor General of Manitoba (Canada)
August 31, 2011

21. Auditing and Assurance Standards Board (Canada) (Canada)
September 1, 2011

22. CMA Canada (Canada)
September 1, 2011

23. European Banking Authority (United Kingdom)
September 1, 2011

24. FSR - danske revisorer (Denmark)
September 1, 2011

25. Far - the Institute for the Accountancy Profession in Sweden (Sweden)
September 1, 2011

26. Grant Thornton International (United Kingdom)
September 1, 2011

27. IFAC SMP Committee (United States)
September 1, 2011

28. ISACA (United States)
September 1, 2011

29. Nederlandse Beroepsorganisatie van Accountants (The Netherlands)
September 1, 2011

30. Office of the Auditor General of British Columbia (Canada)
September 1, 2011

31. RSM International (United Kingdom)
September 1, 2011

32. SAICA (South Africa)
September 1, 2011

33. The Japanese Institute of Certified Public Accountants (Japan)
September 1, 2011

34. Wales Audit Office (United Kingdom)
September 1, 2011

35. Hong Kong Institute of Certified Public Accountants (Hong Kong (Special Administrative Region of China))
September 2, 2011

36. Dubai Financial Services Authority (United Arab Emirates)
September 7, 2011

37. Auditor General of Ontario (Canada)
September 8, 2011

38. Institut des Reviseurs d'Entreprises/Instituut der Bedrijfsrevisoren (Belgium)
September 8, 2011

39. National Audit Office (United Kingdom)
September 8, 2011

40. New Zealand Auditing and Assurance Standards Board (New Zealand)
September 8, 2011

41. Federation des Experts Comptables Europeens (Belgium)
September 9, 2011

42. KPMG (United Kingdom)
September 9, 2011

43. IOSCO Standing Committee No. 1 (Spain)
September 12, 2011

44. Malaysian Institute of Accountants (Malaysia)
September 13, 2011

45. Zambia Institute of Chartered Accountants (Zambia)
September 13, 2011

46. Deloitte Touche Thomatsu Limited (United States)
September 14, 2011

47. Institute of Certified Public Accountants of Singapore (ICPAS) (Singapore)
September 16, 2011

48. Auditing Practices Board (United Kingdom)
September 19, 2011

49. Auditor-General of South Africa (South Africa)
September 19, 2011

50. Ernst & Young (United Kingdom)
September 20, 2011

51. IRBA Independent Regulatory Board South Africa (South Africa)
September 20, 2011

52. NOREA (Amsterdam)
September 20, 2011

53. Dr. Joseph S. Maresca CPA, CISA
September 22, 2011

54. CIPFA (United Kingdom)
September 30, 2011

55. ICAEW (United Kingdom)
September 30, 2011

56. PwC (United Kingdom)
November 1, 2011

57. Provincial Auditor Saskatchewan (Canada )
November 3, 2011

Related Resources

• A Framework for Audit Quality
• Enhancing the Value of Auditor Reporting: Exploring Options for Change
• Improving the Auditor’s Report
• International Standard on Auditing (ISA) 720 (Revised), The Auditor’s Responsibilities Relating to Other Information in Documents Containing or Accompanying Audited Financial Statements and the Auditor’s Report Thereon
• The Evolving Nature of Financial Reporting: Disclosure and Its Audit Implications