International Standard on Assurance Engagements (ISAE 3000)

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Course Introduction

In today’s global business landscape, transparency, trust, and accountability are more important than ever. Assurance services have expanded far beyond traditional financial audits, covering a wide range of non-financial areas such as sustainability reporting, risk management, and compliance. The International Standard on Assurance Engagements (ISAE 3000), issued by the International Auditing and Assurance Standards Board (IAASB), sets the global benchmark for conducting assurance engagements outside of historical financial statement audits.

This ISAE 3000 Training Course equips participants with practical tools and a strong understanding of the ISAE 3000 framework. Attendees will learn how to effectively plan, execute, and report assurance engagements, while applying international best practices and professional ethics. The course focuses on developing the skills needed to evaluate internal controls, assess risk, and ensure quality and independence in assurance work.

This ISAE 3000 Training Course will feature:

  • Core principles of assurance, governance, compliance, and sustainability
  • Key requirements and components of ISAE 3000
  • Understanding the relationship between ISAE 3000 and ISAE 3402
  • Risk assessment and material misstatement evaluation techniques
  • Implementing quality control procedures in assurance engagements
  • Professional ethics, competence, and independence in assurance practices

Objectives

By the end of this ISAE 3000 Training Course, participants will be able to:

  • Apply ISAE 3000 standards effectively in assurance engagements
  • Integrate ethical principles, governance, and sustainability into assurance practices
  • Design and implement methods to assess internal controls and performance data
  • Identify and evaluate risks and potential material misstatements in assurance contexts
  • Apply quality control procedures while maintaining professional independence
  • Align assurance engagements with international standards and best practices

Training Methodology

This ISAE 3000 Training Course uses a combination of interactive lectures, real-world case studies, group discussions, and hands-on exercises. This blended approach ensures participants not only understand the theory but also gain practical experience in applying ISAE 3000 requirements in real assurance engagements.

Participants will work through scenario-based activities designed to build critical thinking and professional judgment. The course emphasizes ethical decision-making, quality control, and risk-based assurance techniques, helping attendees develop the confidence to conduct high-quality assurance engagements in line with international standards.

Who Should Attend?

This ISAE 3000 Training Course is designed for professionals involved in assurance, risk management, governance, and compliance functions. It is particularly beneficial for those who want to strengthen their skills in assurance engagements beyond traditional financial audits.

This course is ideal for:

  • Quality Assurance Managers
  • Compliance Officers
  • Financial Controllers, Managers, and Executives
  • Internal Audit and Control Professionals
  • Strategy and Planning Managers
  • Business Development Executives
  • Managers from Banks, Insurance Companies, and Investment Firms
  • Health, Safety, and Environmental (HSE) Managers
  • Government Regulators and Independent Consultants

Course Outline

Day 1: Introduction to ISAE

  • Introduction of non-Financial information
  • Overview on ISAAB & ISAE
  • Scope of ISAE
  • Objectives of ISAE
  • Relationship with the Framework, Other ISAEs, ISAs and ISREs
  • Assurance engagements& Quality control in your organization

Day 2: ISAE Requirements

  • Ethical Requirements
  • Required Planning & Performing the Engagement
  • Audit Procedures
  • Reporting Requirements
  • Quality Control Requirements
  • The requirements of Parts A and B for Professional Accountants

Day 3: Assurance Reporting

  • Levels of assurance
  • Limited assurance engagements
  • Preparing the Assurance Report
  • Attesting & direct Engagements
  • Relationship between ISAE 3000 & international framework for assurance engagements
  • Forming the Assurance Conclusion

Day 4: Compliance & Quality Control

  • Complying with relevant requirements
  • Firm Level Quality Control
  • Suitability & Availability of the criteria
  • Quantity & Quality of evidence
  • Acceptance of a change in the terms of the Engagement
  • Competences, Capabilities and Objectively of the Practitioner’s expert

Day 5: Risk Management, Ethics and Governance

  • Risk of Material Misstatement
  • Engagement Risk
  • Roles & Responsibilities
  • Enhancing Credibility
  • Sustainability reporting
  • Case Study

Certificate

  • COPEX Certificate of Attendance will be provided to delegates who attend and complete the course

Material published by Copex shown here is copyrighted. All rights reserved. Any unauthorized copying, distribution, use, dissemination, downloading, storing (in any medium), transmission, reproduction or reliance in whole or any part of this course outline is prohibited and will constitute an infringement of copyright.

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Our cancellation policy varies depending on the circumstances presented. Generally, cancellations must be initiated in formal writing at least 14 days prior to the commencement date of the training course. Further, the option to shift an existing registration to another training course on a later date is possible. Otherwise, a full refund will be initiated.

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