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

Auditing Practices Board (287.17 KB)
(United Kingdom)

Sep 19, 2011
NOREA (2.18 MB)
(Netherlands)

Sep 20, 2011
IRBA Independent Regulatory Board South Africa (2.2 MB)
(South Africa)

Sep 20, 2011
Ernst & Young (145.42 KB)
(United Kingdom)

Sep 20, 2011
Dr. Joseph S. Maresca CPA, CISA (41.66 KB)
()

Sep 22, 2011
CIPFA (145.39 KB)
(United Kingdom)

Sep 30, 2011
ICAEW (341.22 KB)
(United Kingdom)

Sep 30, 2011
PwC (8.08 MB)
(United Kingdom)

Nov 1, 2011
Provincial Auditor Saskatchewan (23.96 KB)
(Canada)

Nov 3, 2011