Framework for Assurance Engagements

A Framework for Assurance Engagements is a structured guide that helps professionals systematically evaluate and report on the reliability of financial, non-financial, or other information. It ensures that the work is conducted consistently, objectively, and independently, providing users with confidence that the information is trustworthy. This framework outlines the process, from planning and gathering evidence to forming a conclusion, and sets standards for quality, competence, and ethics. Essentially, it ensures that assurance providers deliver credible, standardized reports that help stakeholders make informed decisions.