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Date Submitted: 09/26/2012 10:49 PM
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...