visit followings
visit followings
Form and content of reports ISAE 3000 does not stipulate a standardised format for the report. Different wording will have to be used depending on the engagement. The report should include the following basic elements. (a) A title that clearly indicates that the report is an independent assurance report; (b) An addressee; (c) An identification and description of the subject matter information and, when appropriate, the subject matter; (d) Identification of the criteria; (e) Where appropriate, a description of any significant inherent limitation associated with the evaluation or measurement of the subject matter against the criteria; (f) When the criteria are available only to specific intended users/relevant only to a specific purpose a statement restricting the use of the assurance report to those users/ that purpose; (g) A statement to identify the responsible party and to describe the responsible party's and the practitioner's responsibilities; (h) A statem