Publication

7 April 2003

Principles of Assurance – Abridged Version

The publication addresses theoretical issues concerning the concept of assurance. This FEE research project suggests a way forward which is consistent with current proposals to replace ISAE 100. It will have real implications concerning the scope of the profession’s involvement with information other than historical financial statements, e.g. sustainability reporting, and forward-looking disclosures.

FEE Issues Paper – Principles of Assurance – Abridged Version (2003)
Press Release

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