ISAE 3000 (Revised), Assurance Engagements Other Than Audits or Reviews of Historical Financial Information

Proposed International Standard on Assurance Engagements (ISAE)

IAASB

Apr 28, 2011 | Exposure Drafts and Consultation Papers

English

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Comments due by: Sep 1, 2011

This exposure draft seeks views from practitioners and other stakeholders in relation to proposed International Standard on Assurance Engagements (ISAE) 3000 (Revised), [i]Assurance Engagements Other Than Audits or Reviews of Historical Financial Information[/i]. The proposed revised ISAE provides requirements and guidance on assurance engagements, other than audit or reviews of historical financial information. It is a principles-based standard that is capable of being applied effectively to a broad range of underlying subject matters, and that will provide a basis for current and future subject-specific ISAEs.

IAASB ISAE 3000 ED (PDF | 1.21 MB)

Submitted Comment Letters

CGA-Canada (926.34 KB)
(Canada)

Jul 20, 2011
ASSIREVI (1.09 MB)
(Italy)

Jul 28, 2011
HoTARAC (2.14 MB)
(Australia)

Aug 4, 2011
CNDCEC (2.61 MB)
(Italy)

Aug 5, 2011
Australasian Council of Auditors-General (1.71 MB)
(Australia)

Aug 10, 2011
Office of the Auditor General of Canada (191.57 KB)
(Canada)

Aug 12, 2011
Institut der Wirtschaftspruefer in Deutschland e.V. (1.28 MB)
(Germany)

Aug 16, 2011
Auditor General of Quebec (332.16 KB)
(Canada)

Aug 18, 2011
United States Government Accountability Office (117.21 KB)
(United States of America)

Aug 18, 2011
SRA (39.65 KB)
(Netherlands)

Aug 23, 2011
Hong Kong Exchanges and Clearing Limited (442.03 KB)
(Hong Kong, Special Administrative Region of China)

Aug 25, 2011
Lloyd's Register Quality Assurance Ltd (91.74 KB)
(United Kingdom)

Aug 25, 2011
Audit Oversight Board (2.04 MB)
(Malaysia)

Aug 28, 2011
The Institute of Internal Auditors - Australia (130.9 KB)
(Australia)

Aug 29, 2011
ICAP (213.37 KB)
(Pakistan)

Aug 30, 2011
ACCA (123.48 KB)
(United Kingdom)

Aug 31, 2011
AICPA (725.4 KB)
(United States of America)

Aug 31, 2011
Office of the Auditor General of Manitoba (524.26 KB)
(Canada)

Aug 31, 2011
European Federation of Accountants and Auditors for SMEs (322.44 KB)
(Belgium)

Aug 31, 2011
Australian Auditing and Assurance Standards Board (274.95 KB)
(Australia)

Aug 31, 2011
SAICA (340.5 KB)
(South Africa)

Sep 1, 2011
Nederlandse Beroepsorganisatie van Accountants (589.2 KB)
(Netherlands)

Sep 1, 2011
FSR - danske revisorer (145.35 KB)
(Denmark)

Sep 1, 2011
The Japanese Institute of Certified Public Accountants (842.16 KB)
(Japan)

Sep 1, 2011
RSM International (425.26 KB)
(United Kingdom)

Sep 1, 2011
Auditing and Assurance Standards Board (Canada) (128.16 KB)
(Canada)

Sep 1, 2011
European Banking Authority (110.23 KB)
(United Kingdom)

Sep 1, 2011
ISACA (121.46 KB)
(United States of America)

Sep 1, 2011
Far - the Institute for the Accountancy Profession in Sweden (143.49 KB)
(Sweden)

Sep 1, 2011
Wales Audit Office (228.81 KB)
(United Kingdom)

Sep 1, 2011
CMA Canada (42.51 KB)
(Canada)

Sep 1, 2011
Grant Thornton International (238.21 KB)
(United Kingdom)

Sep 1, 2011
Office of the Auditor General of British Columbia (54.3 KB)
(Canada)

Sep 1, 2011
IFAC SMP Committee (214.2 KB)
(United States of America)

Sep 1, 2011
Hong Kong Institute of Certified Public Accountants (94.81 KB)
(Hong Kong, Special Administrative Region of China)

Sep 2, 2011
Dubai Financial Services Authority (135.86 KB)
(United Arab Emirates)

Sep 7, 2011
Institut des Reviseurs d'Entreprises/Instituut der Bedrijfsrevisoren (1.28 MB)
(Belgium)

Sep 8, 2011
(Japan)

Sep 8, 2011
National Audit Office (122.5 KB)
(United Kingdom)

Sep 8, 2011
New Zealand Auditing and Assurance Standards Board (255.91 KB)
(New Zealand)

Sep 8, 2011
Auditor General of Ontario (6.28 MB)
(Canada)

Sep 8, 2011
(United States of America)

Sep 8, 2011
Federation des Experts Comptables Europeens (137.09 KB)
(Belgium)

Sep 9, 2011
KPMG (159.98 KB)
(United Kingdom)

Sep 9, 2011
IOSCO Standing Committee No. 1 (202.85 KB)
(Spain)

Sep 12, 2011
Zambia Institute of Chartered Accountants (69.11 KB)
(Zambia)

Sep 13, 2011
Malaysian Institute of Accountants (605.51 KB)
(Malaysia)

Sep 13, 2011
Deloitte Touche Thomatsu Limited (297.04 KB)
(United States of America)

Sep 14, 2011
Institute of Certified Public Accountants of Singapore (ICPAS) (353.85 KB)
(Singapore)

Sep 16, 2011
Auditing Practices Board (287.17 KB)
(United Kingdom)

Sep 19, 2011