ISAE 3000 (International Standard on Assurance Engagements)

ISAE 3000 is an international standard that outlines how assurance engagements should be conducted, focusing on the accuracy and reliability of information beyond financial statements. It guides auditors and professionals in evaluating and providing assurance on various types of reports, including sustainability reports or compliance with regulations. The standard aims to ensure that the processes used in gathering evidence and forming opinions are consistent and credible, thereby enhancing transparency and trust in the information presented to stakeholders.