ISAE (International Standard on Assurance Engagements)

The ISAE is a set of internationally applicable auditing guidelines published by the IFAC. They regulate procedures for auditors in assurance engagements.

What’s it all about?

  • What is the ISAE?
  • What ISAE guidelines are there?

What is the ISAE?

ISAE (International Standard on Assurance Engagements) is a set of guidelines published by the International Federation of Accountants (IFAC) that are internationally valid. They regulate procedures for auditors with regard to assurance engagements. The standards are prepared by the IAASB (International Auditing and Assurance Standards Board) within the IFAC.

What ISAE are there?

  • ISAE 3000 (revised) Assurance Engagements Other Than Audits or Reviews of Historical Financial Information
  • ISAE 3402 Assurance Reports on Controls at a Service Organization
  • ISAE 3410 Assurance Engagements on Greenhouse Gas Statements und 
  • ISAE 3420 Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus


Maintaining a clear overview is vital, not only for auditors: MPULSE spent a day with Andrea Ceballos Mascarell, who procures fruit and vegetables for one of METRO’s international trading offices.