International Standards on Assurance Engagements (ISAEs)

International Standards on Assurance Engagements (ISAEs) are guidelines established by the International Auditing and Assurance Standards Board (IAASB) to ensure quality and consistency in assurance services provided by professionals. Assurance engagements involve evaluating and enhancing the credibility of information, such as reports or data. ISAEs set out how practitioners should plan, perform, and report on these engagements, ensuring they are conducted with objectivity, integrity, and professionalism. This helps users of the assurance reports have confidence in the reliability of the information presented.