Simnett, Roger - In: Sustainability Accounting, Management and Policy Journal 3 (2012) 1, pp. 89-98
Purpose – The International Auditing and Assurance Standards Board (IAASB) is currently in the process of revising International Standard on Assurance Engagements (ISAE) 3000. The purpose of this paper is to review the implications of this revision process for providing assurance on...