ISAE 3000-Assurance engagements (previously ISAE 100) 热度: ISAE 3000 (Revised) Assurance Engagements Other than :ISAE 3000(修订),保证业务以外的其他 热度: ISAE 3000 (Revised) Assurance Engagements Other … 热度: ISAE 3000 1044 INTERNATIONAL STANDARD ON ...
This memorandum provides background to, and an explanation of, the proposed revised International Standard on Assurance Engagements (ISAE) 3000,Assurance Engagements Other Than Audits or Reviews of Historical Financial Information.The International Auditing and Assurance Standards Board(IAASB)approved the pro...
We are pleased to find that proposed revised ISAE 3000 has been kept to a reasonable level of detail, nevertheless, SMPs in particular will find the current proposals (paragraphs 10 to 70 and the related application and other explanatory material) still far too lengthy for use with smaller ...