Auditing & Ethics

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ISAE3000(R) - International Standard on Assurance Engagements 3000 (Revised) - Comprehensive Workshop (Virtual Classroom)

Course Details

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Virtual Classroom
20 Mar - 21 Mar 2023
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This online course is being delivered live in 2 individual sessions which run on consecutive days. Please note : The sessions for this event will run each day from 09:00 – 13:00 London (UK).

You can learn more about our virtual, online courses and how they work on our course FAQ page. Or view our Virtual Classroom schedule to see what else is being delivered live in our online classrooms. If you don’t see the Auditing and Ethics training topic, you are looking for, or if you would like an online classroom in another time zone, please tell us.

The International Auditing and Assurance Standards Board (IAASB) completed its project on Assurance Engagements Other than Audits or Reviews of Historical Financial Information in September 2013, after running the project since approving its proposal in March 2009. The standard itself has been effective for assurance engagements when the assurance report is dated on or after December 15, 2015. Whilst this standard has been applicable for some time, its use has not been as widespread previously. With the global growth in and focus on non-financial and external reporting in recent years, auditing professionals need to extend their knowledge of the providing assurance relating to non-financial information, either to perform these engagements, or at least to be competent in taking into account the impact of information on both financial and non-financial reporting and risk of material misstatement in both forms of reporting.

This short course is designed to enable auditor to understand the concept, process and requirements of non-financial assurance engagements performed in compliance with the International Standard of Assurance Engagements 3000 (Revised): Assurance Engagements Other Than Audits of Historical Financial Information issued by the IAASB.

Learning Objectives

At the end of this course participants will be able to:

  • Explain the concept and identify examples of non-financial information
  • Describe the objective of ISAE3000
  • Describe the key principles and terminology contained in ISAE3000 and how these apply practically to non-financial information
  • Explain the assurance process prescribed by ISAE3000
  • Compare the types of assurance provided by the standard and how they may be modified
  • Identify the reporting requirements based on different scenarios
  • Explain the professional, independence and quality requirements of performing engagements in compliance with this standard

Who Should Attend

  • Public practitioners who audit, or play a substantial role in auditing, public company financial statements
  • Audit supervisors and managers at public audit practices


  • What is non-financial information?
  • The scope and objective of ISAE3000
  • Key principles and terminology contained in ISAE3000
  • Practical examples of principles and terminology
  • The assurance process: Non-financial information
  • Types of assurance
  • Modifications based on evidence
  • Understanding the users of ISAE3000 reports
  • The professional, independence and quality requirements of performing engagements in compliance with ISAE3000

Teaching Method

  • On-line live group instruction which blends instruction with activities
  • Focus on applying learning to real-world analyses
  • Highly interactive, share insights and knowledge while learning from others


The instructor for this course will be drawn from one of our core faculty of subject matter experts. Further details will be published at the earliest opportunity.


Our seminars take place in 4 star professional conference facilities, generally in city-centre hotels like the Marriott, Sheraton or Hilton brands. Detailed Joining Instructions are sent to all registered delegates by email approximately one month before the event. The Joining Instructions will confirm exact venue details and nearby (or onsite) hotel recommendations with bedroom rates where available. Coffee and lunch will be provided.

CPE/CPD Accreditation

IASeminars is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.


Field of study: Accounting


A reasonable understanding of auditing. No advance preparation is required for this course.