Audit and assurance alert: CSAE 3000 and CSAE 3001

Learn about the requirements pertaining to attestation engagements other than audits or reviews of historical financial information in accordance with CSAE 3000, and direct engagements in accordance with CSAE 3001.

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Audit and Assurance Alert: CSAE 3000 and CSAE 3001 raises awareness about the requirements pertaining to attestation engagements other than audits or reviews of historical financial information and direct engagements. These requirements are effective for attestation or direct engagements where the assurance report is dated on or after June 30, 2017.

You will learn about:

  • attestation and direct engagements
  • the differences between attestation engagements and direct engagements
  • what has changed for the practitioner in terms of CSAE 3000 and 3001, in contrast to the replaced Sections 5025, 5030, 5049, 5050 and 8100

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