Standards on Assurance Engagements establish requirements and provide explanatory guidance for undertaking and reporting on assurance engagements other than audits or reviews of historical financial information covered by Australian Auditing Standards or Standards on Review Engagements.
ASAE 3000
| Assurance Engagements Other than Audits or Reviews of Historical Financial Information | Extra | 9 Jul 2007 | 1 Jul
2007* |
| ASAE 3100 | Compliance Engagements | | 9 Sep 2008 | 1 Oct
2008** |
| ASAE 3402 | Assurance Reports on Controls at a Service Organisation | Extra | 29 Jun 2010 | 1 Jul
2010* |
| ASAE 3500 | Performance Engagements | | 30 Oct 2008 | 1 Jan 2009*** |
* Operative for reporting periods commencing on or after the dates shown in the table above.
** Operative for reporting periods or engagements commencing on or after the dates shown in the table above.
*** Operative for engagements commencing on or after the date shown in the table above.