Example: confidence
Draft Explanatory Memorandum On The First
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ISAE 3000 (Revised), Assurance Engagements Other Than ...
www.ifac.orgEXPLANATORY MEMORANDUM 5 Levels of Assurance Consistent with extant ISAE 3000, proposed ISAE 3000 recognizes that two levels of assurance are possible for engagements: reasonable assurance and limited assurance. Definitions for reasonable and limited assurance engagements are set out in paragraph 8(a)(i) of the proposed standard.