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ISAE 3000 (Revised) — Assurance Engagements Other than Audits or Reviews of Historical Financial Information

IAASB standard for assurance engagements on non-financial subject matters including sustainability and compliance reporting. Applies to assurance practitioners and service organisations.

Rules extracted

Obligations decomposed

5.4x

Avg obligations per rule

🌐 International

Jurisdiction

What AuditDSS covers

Source

Regulation

Extracted

Rules

Decomposed

Obligations

5.4x

Decomposition ratio

Each rule is decomposed into an average of 5.4 atomic obligations — the smallest testable units that can be independently violated.

Fully extracted & scored

All 75 obligations have been decomposed, titled, risk-scored, and embedded for semantic matching.

Risk scoring

Every obligation in ISAE 3000 (Revised) is scored across independent risk dimensions:

Obligation Weight

How critical within the regulatory framework

Violation Likelihood

How often breached in practice

Enforcement Evidence

Regulator enforcement history and penalties

Cascade Dependency

How many obligations depend on this one

Regulatory details

Full title: ISAE 3000 (Revised) — Assurance Engagements Other than Audits or Reviews of Historical Financial Information
Regulatory body: International Auditing and Assurance Standards Board
Jurisdiction: 🌐 International
Document type: standard
Effective date: December 15, 2015
Industry: Medical Devices & Diagnostics

Who this applies to

practitionersengagement partnersengagement teamsengaging partiesresponsible parties

Key requirements

reasonable assurance and limited assurance engagements
ethical requirements and independence
quality management
engagement acceptance and continuance
professional skepticism and judgment
planning and materiality
obtaining evidence
using work of practitioner experts and internal auditors
written representations
subsequent events
forming assurance conclusion
assurance reporting

Frequently asked questions about ISAE 3000 (Revised)

What is ISAE 3000 (Revised)?

IAASB standard for assurance engagements on non-financial subject matters including sustainability and compliance reporting. Applies to assurance practitioners and service organisations.

Who does ISAE 3000 (Revised) apply to?

ISAE 3000 (Revised) applies to practitioners, engagement partners, engagement teams, engaging parties, responsible parties.

How many obligations does ISAE 3000 (Revised) contain?

AuditDSS has decomposed ISAE 3000 (Revised) into 75 atomic obligations from 14 rules. Each obligation is independently testable and risk-scored.

What are the key requirements of ISAE 3000 (Revised)?

The key requirements include: reasonable assurance and limited assurance engagements, ethical requirements and independence, quality management, engagement acceptance and continuance, professional skepticism and judgment, planning and materiality, obtaining evidence, using work of practitioner experts and internal auditors, written representations, subsequent events, forming assurance conclusion, assurance reporting.

How can I assess my ISAE 3000 (Revised) compliance?

Upload your compliance policy to AuditDSS. The platform maps your document against all 75 ISAE 3000 (Revised) obligations using deterministic AI scoring — not checklists or LLM summaries. You get a risk-scored gap analysis showing exactly which obligations are covered, partially covered, or missing.

Which jurisdiction enforces ISAE 3000 (Revised)?

ISAE 3000 (Revised) is enforced in International by International Auditing and Assurance Standards Board.

When did ISAE 3000 (Revised) come into effect?

ISAE 3000 (Revised) became effective on December 15, 2015.

What industry does ISAE 3000 (Revised) apply to?

ISAE 3000 (Revised) is primarily relevant to the Medical Devices & Diagnostics industry. AuditDSS covers 64 regulations in this industry sector.

Build a ISAE 3000 (Revised) compliance pack

Don't have a compliance policy yet? AuditDSS generates a complete compliance pack for ISAE 3000 (Revised) — alone or combined with other regulations your business needs. Every clause is mapped to specific obligations.

Policy

High-level commitments and governance framework covering ISAE 3000 (Revised) requirements.

Procedures

Step-by-step operational procedures to implement each policy commitment.

Forms & checklists

Ready-to-use forms, registers, and checklists for day-to-day compliance operations.

Multi-regulation

Combine ISAE 3000 (Revised) with other regulations into a single unified compliance pack for your business.

Build ISAE 3000 (Revised) compliance pack

Already have a policy? Assess it against ISAE 3000 (Revised)

Upload your document

Upload your compliance policy, program manual, or operational document. AuditDSS accepts any text-based document.

AI maps against 75 obligations

Your document is scored against every obligation in ISAE 3000 (Revised). Each claim is mapped to the obligation tree and evaluated for coverage.

Risk-scored gap report

Receive every gap ranked by risk priority with remediation guidance, enforcement evidence, and cascade impact analysis.