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New IAASB framework for assurance engagements

  • International Auditing (lt green) Image

27 Jan 2004

IFAC's International Auditing and Assurance Standards Board has issued a revised Assurance Framework and International Standard on Assurance Engagements (ISAE) 3000, Assurance Engagements Other Than Audits or Reviews of Historical Financial Information.

The Framework defines and describes the elements and objectives of an assurance engagement, and identifies engagements to which International Standards on Auditing (ISAs) and ISAEs apply. It provides a frame of reference for practitioners and others involved with assurance engagements, such as those engaging a practitioner and the intended users of an assurance report. Click for Press Release (PDF 41k).

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