How do I ensure I communicate effectively in the assurance report?
CSAE 3000 outlines the basic elements an assurance report is required to include. However, it does not require a standardized format for reporting, and allows for additional information to be included.
Chapter 12, “Communicating Effectively in the Assurance Report,” provides guidance on how to communicate effectively in the assurance report so users can understand:
- to whom the assurance report is directed;
- what has been subject to the EER assurance engagement;
- how the underlying subject matter has been measured or evaluated;
- how the EER assurance engagement has been performed; and
- the assurance conclusion about the subject matter information.
Chapter 12 also provides two illustrative reports:
- an unmodified reasonable assurance report; and
- an unmodified limited assurance report.
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