Operative Date
Aus 0.2
This Standard on Assurance Engagements is operative for service auditors’ assurance reports covering periods commencing on or after 1 January 2018. Early adoption of this ASAE is permitted only in conjunction with the early adoption of revised ASAE 3000.*
*_1
Where the standard is early adopted, the assurance practitioner indicates in the assurance report that they have conducted the assurance engagement in accordance with ASAE 3402 Assurance Reports on Controls at a Service Organisation (May 2017).