This revised assurance standard deals with assurance engagements other than audits or reviews of historical financial information. In revising ISAE 3000, the IAASB also agreed amendments to the International Framework for Assurance Engagements, as well as ISAE 3402, Assurance Reports on Controls at a Service Organization, ISAE 3410, Assurance Engagements on Greenhouse Gas Statements, and ISAE 3420, Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus. ISAE 3000 (Revised) is effective for assurance engagements when the assurance report is dated on or after December 15, 2015.
IFAC: International Standard on Assurance Engagements (ISAE) 3000 Revised
9 de diciembre de 2013 | Actualidad