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ISAE 3000 (Revised), Assurance Engagements Other Than ...

International Exposure Draft Auditing April 2011. and Assurance Comments requested by September 1, 2011. Standards Board Proposed International Standard on Assurance Engagements (ISAE). ISAE 3000 (Revised), Assurance Engagements Other Than Audits or Reviews of Historical Financial Information Proposed Consequential Amendments International Framework for Assurance Engagements ISAE 3402, Assurance Reports on Controls at a Service Organization Exposure Draft of Proposed ISAE. 3410, Assurance Engagements on Greenhouse Gas Statements REQUEST FOR COMMENTS. The International Auditing and Assurance Standards Board (IAASB) approved this exposure draft, proposed International Standard on Assurance Engagements (ISAE) 3000 (Revised), Assurance Engagements Other Than Audits or Reviews of Historical Financial Information, for publication in April 2011.

4 EXPLANATORY MEMORANDUM Introduction This memorandum provides background to, and an explanation of, the proposed revised International Standard on Assurance Engagements (ISAE) 3000, Assurance Engagements Other

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