Professional Documents
Culture Documents
Assurance and
Other Standards
Framework of Assurance Engagements
1) Subject Matter
2) Criteria
3) Evidence
4) Report
5) 3 Party Relationship
- Responsible Party
- Practitioner
- Intended Users
Direct Engagement
(Subject Matter)
vs
Attestation Engagement
(Subject Matter Information)
Link of ISRE 2400 with other ISAs - Similarities
ISAs Topic Relevant Paras of ISRE
2400