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1-7 The Auditor s Assurance Regarding Prospective Financial Information..................................................8-9 Acceptance of Engagement.........................................................10-12 Knowledge of the Business.........................................................13-15 Period Covered..................................................................................16 Examination Procedures.

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ISAE 3000 is the standard for assurance over non-historical financial information. ISAE 3000 is issued by the International Federation of Accountants (IFAC). The standard consists of guidelines for the ethical behavior, quality management and performance of an ISAE 3000 engagement.

Standards on Assurance Engagements (SAEs), to be applied in assurance engagements, dealing with subject matters other than historical financial information.

ISAE 3000-standard (International Standard on Assurance Engagements) is used to provide assurance over non-financial information. The standard can cover various subject matters ranging from sustainability or governance topics to information security.

An auditor should consider the following while assessing the prospective financial information: The presentation is informative and not misleading. Disclosure of accounting policies in the notes. Adequate disclosure of assumptions in the notes including nature.

SAE 3400 provides guidelines on the engagement to examine and report on prospective financial information which includes examination procedures for best estimates and hypothetical assumptions.

International Standards on Auditing (ISA) are professional standards for the auditing of financial information. These standards are issued by the International Auditing and Assurance Standards Board (IAASB).

International Standard on Assurance Engagements (ISAE) 3400, The Examination of Prospective Financial Information, should be read in the context of the Preface to the International Standards on Quality Control, Auditing, Review, Other Assurance and Related Services, which sets out the application and authority of ISAEs ...

Prospective financial statements are for either general use or limited use. General use of prospective financial statements refers to the use of the statements by persons with whom the responsible party is not negotiating directly, for example, in an offering statement of an entity's debt or equity interests.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232