Isae 3400 example report |469|

ISAE 3400 does not contain an equivalent requirement. (f) AAS specifically provides for the documentation required to be done by the auditor in regard to any engagement of examination of prospective financial information. However, ISAE 3400 does not contain such explicit provision.

ISAE 3000 (Revised), Assurance Engagements Other than Audits or Reviews of other than audits or reviews of historical financial information, which are dealt with in International accountant's report. Effective Date . 9. This ISAE is effective for assurance engagements where the The ISAE 3402 is a control report developed for outsourcing activities that are related to the financial reporting of the client. ISAE 3402 is geared towards a client's financial auditor's needs. The content and scope of the ISAE 3402 are determined by the service organisation. questioned whether it was appropriate to focus the title of the ISAE and the report on the "process" to compile PFI. It was therefore suggested that the title of, and proposals in, ED-ISAE 3420 be re-characterized in terms of assurance on the proper compilation of the PFI, without changing the intended scope of the standard. Some examples for the financial sector are: Engagements (ISAE 3000) and national equivalents (e.g., Attestation Standards (AT) in the US) are used. We will issue an ISAE 3402 report and a management letter containing findings and recommendations. and monitors, its control procedures. This is explicitly stated, for example, in AAF 01/06. The proposed ISAE attempts to identify criteria that relate more directly to each of the specific opinions the service organization auditor may give in their report, that is, criteria for: Evaluating whether the description of the system is fairly presented. Illustrated is the content of the ISAE 3400 international standard that establishes the terms of reference for the process of verification of the prospective information. Then the report International Standard on Assu