Non-Authoritative Guidance on Applying ISAE 3000 (Revised) to Extended External Reporting Assurance Engagements

IAASB
Apr 06, 2021 | Guidance & Support Tools
English

This Guidance responds to ten key stakeholder-identified challenges commonly encountered in applying International Standard on Assurance Engagements 3000 (Revised), Assurance Engagements Other than Audits or Reviews of Historical Financial Information. The guidance promotes consistent high-quality application of ISAE 3000 (Revised) in external reporting assurance engagements to:

  • strengthen the influence of such engagements on the quality of extended external reporting;
  • enhance trust in the resulting assurance reports; and
  • increase the credibility of extended external reports so that they can be trusted and relied upon by their intended users.
 

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