International Standards on Assurance Engagements
GPTKB entity
Statements (20)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:assurance_standard
|
| gptkbp:abbreviation |
gptkb:ISAE
|
| gptkbp:appliesTo |
assurance engagements
|
| gptkbp:compatibleWith |
audits of historical financial information
reviews of historical financial information |
| gptkbp:example |
ISAE 3000
ISAE 3402 ISAE 3410 |
| gptkbp:governingBody |
gptkb:International_Federation_of_Accountants
|
| gptkbp:governs |
assurance reports
|
| gptkbp:issuedBy |
gptkb:International_Auditing_and_Assurance_Standards_Board
|
| gptkbp:language |
English
|
| gptkbp:purpose |
provide guidelines for assurance engagements other than audits or reviews of historical financial information
|
| gptkbp:relatedTo |
gptkb:International_Standards_on_Auditing
gptkb:International_Standards_on_Review_Engagements |
| gptkbp:usedBy |
auditors
professional accountants |
| gptkbp:bfsParent |
gptkb:International_Auditing_and_Assurance_Standards_Board
|
| gptkbp:bfsLayer |
7
|
| https://www.w3.org/2000/01/rdf-schema#label |
International Standards on Assurance Engagements
|