Assurance Standards issued by IAASB
In addition to the International Standards on Auditing, the International Auditing and Assurance Standards Board (IAASB) have issued Assurance Standards on a number of topics. While these are not mandatory in Ireland accountants may find them useful for certain engagements.
The following standards in particular may be of use to members.
- ISAE 3000 (Revised) Assurance Engagements Other than Audits or Reviews of Historical Financial Information
- ISRE 2400 Engagements to Review Historical Financial Statements
- ISRA 4400 Engagements to Perform Agreed-Upon Procedures Regarding Financial Information
- ISAE 3402 Assurance Reports on Controls at a Service Organization
- ISAE 3410 Assurance Engagements on Greenhouse Gas Statements
These can be downloaded as part of the
IAASB Handbook Of International Quality Control, Auditing, Review, Other Assurance, And Related Services Pronouncements.
Support and Resources from IAASB
The IAASB also publish
support and resources such as FAQs, Staff Practice Notes and Webinars on a wide range of topics. Members may find this material useful when dealing with emerging issues in particular.
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