Guide on Considering the International Standards to be used for Audits, Reviews, Other Assurance, and Related Services Engagements
Summary
This guide has been developed primarily to seek to give guidance to members and associates on considering the International Standards to be used for Audits, Reviews, Other Assurance, and Related Services Engagements.
Description
WARNING TO MEMBERS
Members are alerted to the fact that this guide has not been updated for alignment to ISRS 4400 (Revised) that is coming into effect on/after 1 January 2022.
The process of updating the guide is currently underway. A copy of the Revised Standard can be accessed via the IAASB website by clicking on the following link:
https://www.iaasb.org/publications/international-standard-related-services-isrs-4400-revised
| Author | SAICA |
|---|---|
| Division | Audit and Assurance |
| Keywords | International Standards Audits Reviews Related Services Other Assurance |
| Categories | Audit Assurance Technical guide |
| Date | July 2017 |