The International Standard on Assurance Engagements (ISAE 3000) training course provides assurance professionals with an applied understanding of the principal framework for non-financial assurance work. It examines the standard’s objectives and its relationship with the international assurance framework, ISAs and ISREs. Delegates explore ethical requirements alongside the planning and performance of engagements and relevant audit procedures. Detailed reporting coverage includes assurance levels, limited and reasonable assurance, and the distinctions between attestation and direct engagements.
The course also explains how assurance conclusions are developed and communicated in accordance with reporting obligations. Quality control is addressed through firm-level requirements, suitable criteria, evidence quality, and the competence and objectivity expected of practitioner experts. The final topics cover risk management, engagement risk and sustainability reporting, supported by a case study that applies the technical framework in practice.
This International Standard on Assurance Engagements (ISAE 3000) training course will highlight:
- Understanding the objectives and scope of ISAE 3000
- Relating ISAE 3000 to the international assurance framework, ISAs and ISREs
- Applying ethical, planning, performance and audit procedure requirements
- Distinguishing assurance levels, engagement types and reporting obligations
- Assessing quality control, suitable criteria, evidence and practitioner experts
- Managing engagement risk and addressing sustainability reporting through a case study