This Standard on Assurance Engagements (ASAE) applies to direct engagements to provide a reasonable assurance report on performance of an …

This Standard on Assurance Engagements is operative for assurance engagements commencing on or after 15 December 2022. …

This ASAE deals with direct engagements undertaken by an assurance practitioner to provide a reasonable assurance report on an activity’s performance evaluated against identified criteria.  This ASAE may be applied to limited assurance engagements, …

This ASAE addresses assurance engagements on performance: of any activity, whether within an entity or across multiple entities; evaluated against identified criteria selected or developed by the assurance practitioner or the engaging party; providing a …

Agreed‑upon procedures engagements, where procedures are conducted and factual findings are reported but no conclusion is provided, and consulting engagements, for the purpose of providing advice on performance are not assurance engagements and are not …

The essential elements of performance engagements are: (Ref: Appendix 1 and Appendix 2 ) a three party relationship involving: an assurance practitioner, including a State, Territory or Commonwealth Auditor-General; a responsible party or a number of …

Performance engagements are most commonly conducted on an activity delivered or controlled by the Government.  The objective of a performance engagement is to evaluate the performance of an activity, with respect to economy, efficiency and/or …

Performance engagements are usually initiated by a State, Territory or the Commonwealth Auditor‑General and will not involve an engaging party, but may also be accepted by an assurance practitioner from an engaging party in the private sector.  The …

This ASAE adapts the requirements in ASAE 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information , which is written for attestation engagements, as necessary, to direct engagements on performance and identifies the …