The revised ASAE 3100 Compliance Engagements has been operative for assurance engagements commencing on or after 1 January. There are several significant changes that auditors need to understand and implement. This session will:
- Identify the types of engagements that fall within its scope
- Explain the interrelationship of ASAE 3100 with ASAE 3000 Assurance Engagements
- Other than Audits or Reviews of Historical Financial Information
- Identify the significant changes to ASAE 3100
- Explain its key requirements, and
- Describe the importance of client communications in terms of scope and reporting.
