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IAASB seeking views on extended external reporting assurance

  • IAASB (International Auditing and Assurance Standards Board) (lt gray) Image

21 Mar 2019

The International Auditing and Assurance Standards Board ("IAASB") is seeking feedback on progress in developing draft guidance in the first phase of a project to develop guidelines for assurance on extended external reporting ("EER").

The IAASB is consulting on its progress in developing draft guidance in the first phase of its EER Assurance project. 

The consultation paper includes the first part of draft guidance for practitioners applying International Standard on Assurance Engagements (ISAE) 3000 (Revised), Assurance Engagements Other than Audits or Reviews of Historical Financial Information, to EER assurance engagements.

The consultation paper does not include an exposure draft of the anticipated full guidance as it is an interim consultation. Its purpose is to assist the IAASB to continue developing a complete non-authoritative guidance document that is due to be published in the second phase of the project as an exposure draft.

Comments are requested by June 21 2019.

The consultation paper is available on the IAASB website.

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