Auditing

INTERNATIONAL STANDARD ON

ASSURANCE ENGAGEMENTS 3000

ASSURANCE ENGAGEMENTS OTHER THAN AUDITS OR

REVIEWS OF HISTORICAL FINANCIAL INFORMATION

(Effective for assurance reports dated on or after January 1, 2005)

CONTENTS

Paragraph

Introduction ....................................................................................................

1–3

Ethical Requirements .....................................................................................

4–5

Quality Control ..............................................................................................

6

Engagement Acceptance and Continuance ....................................................

7–9

Agreeing on the Terms of the Engagement ....................................................

10–11

Planning and Performing the Engagement .....................................................

12–25

Using the Work of an Expert .........................................................................

26–32

Obtaining Evidence ........................................................................................

33–40

Considering Subsequent Events .....................................................................

41

Documentation ...............................................................................................

42–44

Preparing the Assurance Report .....................................................................

45–53

Other Reporting Responsibilities ...................................................................

54–56

Effective Date ................................................................................................

57

International Standard on Assurance Engagements (ISAE) 3000, “Assurance

Engagements Other than Audits or Reviews of Historical Financial Information”

should be read in the context of the “Preface to the International Standards on Quality

Control, Auditing, Review, Other Assurance and Related Services,” which sets out

the application and...