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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

  1. CGA-Canada (926.34 KB)
     (Canada)
  2. ASSIREVI (1.09 MB)
     (Italy)
  3. HoTARAC (2.14 MB)
     (Australia)
  4. CNDCEC (2.61 MB)
     (Italy)
  5.  (Australia)
  6.  (Canada)
  7.  (Germany)
  8.  (Canada)
  9.  (United States of America)
  10. SRA (39.65 KB)
     (Netherlands)
  11.  (Hong Kong, Special Administrative Region of China)
  12.  (United Kingdom)
  13.  (Malaysia)
  14.  (Australia)
  15. ICAP (213.37 KB)
     (Pakistan)
  16. ACCA (123.48 KB)
     (United Kingdom)
  17. AICPA (725.4 KB)
     (United States of America)
  18.  (Canada)
  19.  (Belgium)
  20.  (Australia)
  21.  (Denmark)
  22.  (Japan)
  23. RSM International (425.26 KB)
     (United Kingdom)
  24.  (Canada)
  25.  (United Kingdom)
  26. ISACA (121.46 KB)
     (United States of America)
  27.  (Sweden)
  28. Wales Audit Office (228.81 KB)
     (United Kingdom)
  29. CMA Canada (42.51 KB)
     (Canada)
  30.  (United Kingdom)
  31.  (Canada)
  32. IFAC SMP Committee (214.2 KB)
     (United States of America)
  33. SAICA (340.5 KB)
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  34.  (Netherlands)
  35.  (Hong Kong, Special Administrative Region of China)
  36.  (United Arab Emirates)
  37.  (Japan)
  38.  (United Kingdom)
  39.  (New Zealand)
  40.  (Canada)
  41.  (United States of America)
  42.  (Belgium)
  43.  (Belgium)
  44. KPMG (159.98 KB)
     (United Kingdom)
  45.  (Spain)
  46.  (Malaysia)
  47.  (Zambia)
  48.  (United States of America)
  49.  (Singapore)
  50.  (United Kingdom)