Welcome to ICAEW's online assurance resource

The ICAEW Audit and Assurance Faculty has long supported the development of new assurance engagements. These webpages bring together many different pieces of guidance and insight which previously had been published as the ICAEW Assurance Sourcebook.

ICAEW members have been developing new assurance engagements for many years. The Audit and Assurance Faculty has consistently supported their efforts, raising awareness of their work, holding workshops and debates to bring together different stakeholders in the field, and identifying best practice to share.

These resource pages link together many different pieces of guidance, insight, and support. They continue our ongoing mission of equipping the accountancy profession to provide excellent assurance services in the public interest.

Here you can:

• Read case studies of existing assurance engagements.
• Learn about the process by which new bespoke engagements can take place.
• Find out what elements come together to form an assurance map within an organisation.
• Read definitions of technical terms.
• Find a list of assurance standards and guidance.
• Learn where the future of assurance may take us.

Whatever your level of experience with assurance, come in and take a look around.

What happened to the Assurance Sourcebook?

The ICAEW Assurance Sourcebook was, until recently, our collection of best practice guidance on applying ISAE 3000 (revised).

Every part of the old Sourcebook has now been revised, updated, and included online in these resource pages. Feel free to refer to this material in any context where the Sourcebook was your point of reference.

Every page that links to this summary is kept under review on a rolling basis, to ensure that the guidance remains live and up to date.