ICAEW Audit and Assurance Faculty has developed an Assurance Sourcebook which aims to facilitate a better understanding of non audit assurance services and the relevant international framework for its application among audiences including practitioners, businesses, investors, regulators and other interested parties.
The Assurance Sourcebook draws on the work of the International Audit & Assurance Board, its framework for assurance engagements and its standards on assurance engagements. It seeks to provide practical guidance to all stakeholders, complementing ICAEW's technical release AAF 02/07 A framework for assurance reports on third party operations.
As part of the re:Assurance initiative, we have been collecting living examples of assurance engagements. These case studies explore the ways in which different companies have benefitted from written assurance reports that add credibility to different kinds of business information.