ISAE 3000 (Revised), Assurance Engagements Other Than Audits or Reviews of Historical Financial Information
Proposed International Standard on Assurance Engagements (ISAE)
IAASB
Apr 28, 2011 | Exposure Drafts and Consultation Papers
English
Comments due by: Aug 31, 2011
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 | 1.3 MB)
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
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