International Standard on Assurance Engagements 3000 (Revised)
A standard for assurance professionals that covers any assurance engagement other than audits or reviews of historical financial information.
Relevance to Organisations:
- Verify: Organisations may require that their third-party assurance providers apply this standard to ensure adherence to global best practices.
AA1000 Assurance Standard
A set of criteria that demonstrates adherence to AccountAbility’s four principles: inclusivity, materiality, responsiveness and impact. Assurance using this assurance standard can cover an organisation’s practices as well as sustainability performance information.
Use this resource to:
- Verify: Assure a report or the organisation’s practices with reference to the AA1000. The subject matter for an assurance engagement is not pre-defined in the AA1000, meaning this assurance standard is commonly used to assure external reports prepared according to other reporting standards.