ISAE 3000 (Revised), Assurance Engagements Other Than Audits or Reviews of Historical Financial Information
Proposed International Standard on Assurance Engagements (ISAE)
IAASB
| Exposure Drafts and Consultation Papers
English
Comments due by:
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.
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IAASB ISAE 3000 ED (PDF | 1.21 MB)
Submitted Comment Letters
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CGA-Canada (926.34 KB)(Canada)
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ASSIREVI (1.09 MB)(Italy)
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HoTARAC (2.14 MB)(Australia)
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CNDCEC (2.61 MB)(Italy)
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Australasian Council of Auditors-General (1.71 MB)(Australia)
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Office of the Auditor General of Canada (191.57 KB)(Canada)
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Institut der Wirtschaftspruefer in Deutschland e.V. (1.28 MB)(Germany)
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Auditor General of Quebec (332.16 KB)(Canada)
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United States Government Accountability Office (117.21 KB)(United States of America)
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SRA (39.65 KB)(Netherlands)
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Hong Kong Exchanges and Clearing Limited (442.03 KB)(Hong Kong, Special Administrative Region of China)
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Lloyd's Register Quality Assurance Ltd (91.74 KB)(United Kingdom)
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Audit Oversight Board (2.04 MB)(Malaysia)
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The Institute of Internal Auditors - Australia (130.9 KB)(Australia)
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ICAP (213.37 KB)(Pakistan)
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ACCA (123.48 KB)(United Kingdom)
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AICPA (725.4 KB)(United States of America)
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Office of the Auditor General of Manitoba (524.26 KB)(Canada)
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European Federation of Accountants and Auditors for SMEs (322.44 KB)(Belgium)
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Australian Auditing and Assurance Standards Board (274.95 KB)(Australia)
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FSR - danske revisorer (145.35 KB)(Denmark)
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The Japanese Institute of Certified Public Accountants (842.16 KB)(Japan)
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RSM International (425.26 KB)(United Kingdom)
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Auditing and Assurance Standards Board (Canada) (128.16 KB)(Canada)
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European Banking Authority (110.23 KB)(United Kingdom)
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ISACA (121.46 KB)(United States of America)
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Far - the Institute for the Accountancy Profession in Sweden (143.49 KB)(Sweden)
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Wales Audit Office (228.81 KB)(United Kingdom)
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CMA Canada (42.51 KB)(Canada)
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Grant Thornton International (238.21 KB)(United Kingdom)
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Office of the Auditor General of British Columbia (54.3 KB)(Canada)
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IFAC SMP Committee (214.2 KB)(United States of America)
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SAICA (340.5 KB)(South Africa)
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Nederlandse Beroepsorganisatie van Accountants (589.2 KB)(Netherlands)
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Hong Kong Institute of Certified Public Accountants (94.81 KB)(Hong Kong, Special Administrative Region of China)
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Dubai Financial Services Authority (135.86 KB)(United Arab Emirates)
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(Japan)
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National Audit Office (122.5 KB)(United Kingdom)
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New Zealand Auditing and Assurance Standards Board (255.91 KB)(New Zealand)
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Auditor General of Ontario (6.28 MB)(Canada)
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(United States of America)
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Institut des Reviseurs d'Entreprises/Instituut der Bedrijfsrevisoren (1.28 MB)(Belgium)
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Federation des Experts Comptables Europeens (137.09 KB)(Belgium)
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KPMG (159.98 KB)(United Kingdom)
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IOSCO Standing Committee No. 1 (202.85 KB)(Spain)
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Malaysian Institute of Accountants (605.51 KB)(Malaysia)
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Zambia Institute of Chartered Accountants (69.11 KB)(Zambia)
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Deloitte Touche Thomatsu Limited (297.04 KB)(United States of America)
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Institute of Certified Public Accountants of Singapore (ICPAS) (353.85 KB)(Singapore)
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Auditing Practices Board (287.17 KB)(United Kingdom)