ISAE 3000 is the standard for assurance over non-historical financial information. ISAE 3000 is issued by the International Federation of Accountants (IFAC). The standard consists of guidelines for the ethical behavior, quality management and performance of an ISAE 3000 engagement. Generally ISAE 3000 is applied for audits of internal control, sustainability and compliance with laws and regulations. ISAE 3402 states that assurance engagements should be performed in accordance with the ISAE 3000 standard.
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| - ISAE 3000 (de)
- ISAE 3000 (en)
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| - Der International Standard on Assurance Engagements 3000, in der Regel abgekürzt als ISAE 3000, ist ein von der International Federation of Accountants (IFAC) veröffentlichter internationaler , in dem das Vorgehen bei betriebswirtschaftlichen Prüfungen jenseits der prüferischen Durchsichten von Finanzinformationen wie etwa bei klassischen Quartals- oder Jahresabschlussprüfungen inklusive Berichterstattung durch einen Wirtschaftsprüfer geregelt ist. (de)
- ISAE 3000 is the standard for assurance over non-historical financial information. ISAE 3000 is issued by the International Federation of Accountants (IFAC). The standard consists of guidelines for the ethical behavior, quality management and performance of an ISAE 3000 engagement. Generally ISAE 3000 is applied for audits of internal control, sustainability and compliance with laws and regulations. ISAE 3402 states that assurance engagements should be performed in accordance with the ISAE 3000 standard. (en)
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| - Der International Standard on Assurance Engagements 3000, in der Regel abgekürzt als ISAE 3000, ist ein von der International Federation of Accountants (IFAC) veröffentlichter internationaler , in dem das Vorgehen bei betriebswirtschaftlichen Prüfungen jenseits der prüferischen Durchsichten von Finanzinformationen wie etwa bei klassischen Quartals- oder Jahresabschlussprüfungen inklusive Berichterstattung durch einen Wirtschaftsprüfer geregelt ist. (de)
- ISAE 3000 is the standard for assurance over non-historical financial information. ISAE 3000 is issued by the International Federation of Accountants (IFAC). The standard consists of guidelines for the ethical behavior, quality management and performance of an ISAE 3000 engagement. Generally ISAE 3000 is applied for audits of internal control, sustainability and compliance with laws and regulations. ISAE 3402 states that assurance engagements should be performed in accordance with the ISAE 3000 standard. ISAE 3000 recognizes two types of reports, a type 1 and a type 2 report. A type 1 report provides assurance on the suitability of design and existence of controls and type 2 report provides assurance on suitability of design, existence and operational effectiveness. (en)
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