Audit & Assurance Standards

The ISAs are the global standards governing financial statement audits. This guide covers key ISAs, the risk-based audit approach, auditor reporting, and how ISAs relate to national auditing standards.

ISAE 3000 is the overarching international standard for assurance engagements on non-financial subjects. This guide covers reasonable and limited assurance, engagement types, and application to ESG and cybersecurity.

ISAE 3402 is the international standard for assurance reports on controls at service organizations. This guide covers Type 1 and Type 2 reports, the audit process, and how ISAE 3402 relates to SOC 1.

ISO 19011 provides comprehensive guidance for planning, conducting, and managing audits of any management system. This guide covers audit principles, auditor competence, and best practices for internal audits.

SSAE 18 is the US attestation standard governing SOC 1 and SOC 2 reports. This guide covers the standard's requirements, engagement types, and what organizations should know about the SOC reporting framework.