ASAE 3100 Compliance Engagements (AUASB, December 2022)
Acceptance and continuance – ASAE 3100 Compliance Engagements (AUASB, December 2022)

ASAE 3100 Compliance Engagements (AUASB, December 2022) p18: Paragraph 18 Applicability of ASAE 3000

A practitioner may claim to have followed ASAE 3100 only if the practitioner has met both its requirements and those of ASAE 3000, adapting ASAE 3000 where the engagement is a direct one. Where ASAE 3100 points to an ASAE 3000 requirement, that requirement applies to attestation and direct engagements alike unless stated otherwise.

Maintained by Gerard Blokdyk

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