ISAE 3000 (Revised) — Assurance engagements other than audits
The umbrella standard for assurance engagements: reasonable and limited assurance.
- Issued by
- IAASB
- Applies in
- Global standards
- Edition
- Current, as published
- Area
- Audit & assurance quality
What an assessor reads first.
The headline requirements in Amoreg’s catalogue, in the issuer’s own numbering where it has one. They are where a review starts, not a transcription of the text.
- ACCEngagement acceptance and preconditionsEngagement
- PLANPlanning and materialityEngagement
- EVIDObtaining evidenceEngagement
- REPForming the conclusion and reportingReporting
How Amoreg keeps you on it.
Enable the ISAE 3000 (Revised) — Assurance engagements other than audits and add IAASB’s pages as a monitor of your own. Every publication it records keeps its source, stage and date.
Inspector reads your policies against these 4 requirements every week and opens a finding wherever one falls short, citing the rule and drafting the fix. A person decides what is applied.
Each week
- Read IAASB’s pages
- Check the library against 4 requirements
- Open findings with drafted fixes
- Wait for a person to decide
Policy does not yet set out: engagement acceptance and preconditions
- Rule
- ISAE 3000 (Revised) — Assurance engagements other than audits, ACC
- Area
- Engagement
- Proposed by
- Inspector
- Decided by
- A named person, once reviewed
The same ground, elsewhere.
- FRC Ethical StandardIntegrity, objectivity and independence requirements for UK statutory auditors.United Kingdom · 5 controls
- FRC Audit Firm Governance CodeGovernance expectations for firms auditing public interest entities, including independent non-executives.United Kingdom · 5 controls
- PCAOB QC 1000 — A Firm's System of Quality ControlThe PCAOB's risk-based quality control standard for firms auditing US issuers and broker-dealers.United States · 6 controls
- Sarbanes-Oxley Act — Section 404 & COSOManagement assessment and auditor attestation of internal control over financial reporting.United States · 4 controls
Also in Global standards
- FATF RecommendationsThe 40 Recommendations — the international standard every national AML/CFT/CPF regime is measured against.Global · 8 controls
- Wolfsberg Group StandardsIndustry standards for correspondent banking, the CBDDQ/FCCQ questionnaires and effectiveness-based AML programmes.Global · 4 controls
- ISO 37001 — Anti-bribery management systemsRequirements for establishing, implementing and improving an anti-bribery management system.Global · 6 controls
- ISO 37301 — Compliance management systemsThe certifiable standard for a compliance management system across all obligations.Global · 6 controls
- ISO/IEC 27701 — Privacy information managementThe stand-alone PIMS standard (October 2025 edition), no longer dependent on ISO/IEC 27001.Global · 5 controls
- ISO/IEC 27001 — Information security managementThe certifiable ISMS standard; Annex A controls per ISO/IEC 27002:2022.Global · 9 controls
Questions
Does Amoreg watch for changes to the ISAE 3000 (Revised) — Assurance engagements other than audits?
Enable it and add the issuer’s pages as a monitor of your own. Every publication the Monitor records keeps its source, stage and date.
Can Amoreg check our policies against the ISAE 3000 (Revised) — Assurance engagements other than audits?
Yes. Inspector reads your library against its requirements every week and opens a finding, with the rule it cites and a proposed fix, wherever a policy falls short. A person decides what is applied.
Which edition does Amoreg use?
The current edition as published by the issuer, last verified in August 2026; the Monitor records new publications as they appear.