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Our comments reflect the current circumstance that the IAASB is updating several pronouncements relevant to assurance and we call for consistency between them. If the standard is not refocused, we disagree with its proposed scope instead, to recognise that most assurance engagements are commissioned voluntarily, we suggest conformity with other recent IAASB proposals for non-assurance engagements, whereby the deciding factor for its use is the need of the engaging party to have a report under a high quality international standard.
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We believe, however, that, rather than seeking to address many different subject matters, proposed ISAE 3000 should focus on the assurance engagement process, which would allow it to differentiate better between assurance on information separately measured or evaluated and those engagements where the practitioner directly measures or evaluates information. We support the updating of the extant standard to reflect experience of its use and allow improvements, such as adoption of a Clarity style of drafting.
ACCA PRIMUS 3000 PROFESSIONAL