Explanatory Guide - EER Extended External Reporting Assurance Guidance

  • Auditing

Sets out Non-Authoritative Guidance on Applying ISAE 3000 (Revised) to Extended External Reporting (EER) Assurance Engagements issued by the IAASB.


This Guide has no legal status and we have issued it for explanatory purposes only.

The guidance responds to ten key stakeholder-identified challenges commonly encountered in applying the current assurance standard ISAE (NZ) 3000 (Revised) to EER assurance engagements.

It promotes the consistent high-quality application of the assurance standards to EER assurance engagements to:

  • strengthen the influence of such engagements on the quality of extended external reporting;
  • enhance trust in the resulting assurance reports; and
  • increase the credibility of extended external reports so that they can be trusted and relied upon by their intended users.