ISSA 5000 Extracts for Limited Assurance and Reasonable Assurance Engagements

These extracts of the ISSA 5000 feature the material that is relevant to limited assurance and reasonable assurance engagements. They were prepared in response to requests from stakeholders to be able to separately view the material.

These Extracts have been prepared for reference purposes only and do not constitute an authoritative or official IAASB pronouncement. They do not amend or override ISSA 5000, the text of which alone is authoritative. Reading these Extracts is not a substitute for reading ISSA 5000.