Application

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This Standard on Assurance Engagements (ASAE) applies to direct engagements to provide an assurance report on an activity’s performance.

1

For example: INTOSAI Standards ISSAI 300 Performance Audit Principles (2019) and ISSAI 3000 Performance Audit Standard (2019); and INTOSAI Guidance GUID 3910 Central Concepts for Performance Auditing (2019) and GUID 3920 The Performance Auditing Process (2019).