04-29-2010, 09:36 PM
Assurance engagements are designed to enhance intended usersâ degree
of confidence about the outcome of the evaluation or measurement of a
subject matter against criteria. The International Framework for
Assurance Engagements (the Assurance Framework) issued by the
International Auditing and Assurance Standards Board describes the
elements and objectives of an assurance engagement, and identifies
engagements to which International Standards on Auditing (ISAs),
International Standards on Review Engagements (ISREs) and
International Standards on Assurance Engagements (ISAEs) apply.
of confidence about the outcome of the evaluation or measurement of a
subject matter against criteria. The International Framework for
Assurance Engagements (the Assurance Framework) issued by the
International Auditing and Assurance Standards Board describes the
elements and objectives of an assurance engagement, and identifies
engagements to which International Standards on Auditing (ISAs),
International Standards on Review Engagements (ISREs) and
International Standards on Assurance Engagements (ISAEs) apply.
