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IAASB calls for comments on proposed 'overarching' assurance standard

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02 May 2011

The International Auditing and Assurance Standards Board (IAASB) has released for public comment a proposed revised International Standard on Assurance Engagements (ISAE) 3000, Assurance Engagements Other Than Audits or Reviews of Historical Financial Information.

The proposed ISAE 3000 is a principles-based standard that is designed to be applied effectively to a broad range of assurance engagements. Such engagements may range from assurance on statements about the effectiveness of internal control, for example, to direct engagements such as performance or 'value for money' audits, to possible future engagements addressing integrated reporting or corporate social responsibility reporting.

Comments on the exposure draft close on 1 September 2011. Click for the IAASB announcement (link to IFAC website).

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