ASAE 3000 provides the overarching requirements for general application to all assurance engagements where the subject matter is not historical financial information. Consequently, the assurance practitioner applies ASAE 3000 when conducting and reporting on all assurance engagements covered by this Guidance Statement. Agreed-upon procedures engagements, which include verification engagements under NGERS, are not assurance engagements and are conducted under ASRS 4400.

Subject matter specific Standards on Assurance Engagements sit below ASAE 3000 in the hierarchy of AUASB Standards and are applied, when appropriate, in addition to ASAE 3000. For engagements covered by this Guidance Statement, ASAE 3100 is applicable to engagements to report on compliance and ASAE 3410 is applicable to engagements to report on GHG emissions, for which NGERS provides a reporting framework. The requirements of these standards are consistent with one another, consequently it is possible to apply multiple standards without creating a conflict in approach. The assurance practitioner applies the relevant AUASB Standards in addition to the requirements of the NGER Audit Determination, if applicable.

Appendix 3 identifies the AUASB Standards applicable to each type of engagement covered by this Guidance Statement.