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Sustainability and other Extended External Reporting

Recording of Launch Event of the IAASB's Non-Authoritative Guidance on Applying ISAE 3000 (Revised)

Overview

There has been a flurry of positive movement forward in the non-financial (ESG or sustainability) and extended external reporting space. As reporting evolves, assurance practitioners will be increasingly asked to provide assurance on this information with corporate reporting users demanding a wider base of information to inform decision making. It is thus important for practitioners to take note of developments in this area and assess the action that is needed from within their respective environments to remain relevant and a value contributor in this rapidly evolving area.
AuthorIRBA, WITS and SAICA
DivisionAudit and Assurance
Keywords
Non-Authoritative Guidance
Categories
Other Assurance and Related Services/ Extended External Reporting
Date6 July 2021
URL