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Non-Authoritative Guidance on Applying ISAE 300 (Revised) Extended External Reporting (EER) Assurance Engagements

Outlines the key stages of an assurance engagement, expectations of assurance professionals, and common types of information included in Extended External Reporting (EER) assurance engagements. The guidance has been developed to support assurers who are applying the ISAE 3000.

Use this resource to:

  • Verify: This guidance is not aimed at organisations but provides detailed information on issues that arise when assuring EER such as sustainability performance information, which organisations may still find useful.