ISAE 3000 has been revised
International Standard on Assurance Engagements (ISAE) 3000 Revised, Assurance Engagements Other than Audits or Reviews of Historical Financial Information, is effective for assurance engagements when the report is dated on or after 15 December 2015.
Each assurance engagement is classified as:
To use the ISAE, it is expected that certain conditions are in place. These include the practitioner being subject to ISQC1 and the engagement team and reviewer being subject to Parts A and B of the Code of Ethics for Professional Accountants.
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