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Beneath the surface

Many different topics and focuses can be assured using attestation and direct reporting, explains John Ward

The word assurance can be used to describe a host of advisory services, as can be seen with ICAEW's Assurance Sourcebook and by the IFAC International Framework for Assurance Engagements. Even the range of topics that can be addressed by the International Standard on Assurance Engagements (ISAE) 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information is almost endless - and there are different levels and forms of assurance too.

In Search of Meaning (Audit & Beyond, March 2015, page 8) addressed the differences between reasonable and limited levels of assurance. This follow-up article deals with two underlying bases ISAE 3000 offers for providing assurance: attestation and direct.

This is an extract from an article in the April 2015 edition of Audit & Beyond, the magazine of the Audit and Assurance Faculty.

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