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The nine stages of an assurance engagement

Assurance engagements can be typically broken up into nine stages. Not all stages will be clearly separated and identifiable in every engagement. Some stages, such as the engagement letter, may not be required during internal assurance, while others, such as problem-solving phase, may not be necessary in some external engagements.

Please note: While these stages can apply to many forms of assurance, this guidance has been written primarily to explain the process associated with the use of ISAE 3000 (Revised) in assurance engagements.

Please note: To be compliant with ISAE 3000 (Revised) all reports must cover a number of basic elements prescribed by the standard.

ICAEW's assurance resource

This page is part of ICAEW’s online assurance resource, which replaces the Assurance Sourcebook.

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