SAE 3150 Assurance Engagements on Controls

  • Other Assurance

Applies to assurance engagements to provide an assurance report on controls at an entity.

Does not include engagements to which International Standard on Assurance Engagements (New Zealand) (ISAE (NZ)) 3402, Assurance Reports on Controls at a Service Organisation is applicable.

  • SAE 3150 – Engagements beginning on or after 1 Jan 2016

    Date of issue: Jul 2015 Date compiled: 31 Jul 2015

New version not yet mandatory

  • SAE 3150 – Engagements beginning on or after 15 Jul 2020 (early adoption permitted)

    Date of issue: Jul 2015 Date compiled: 23 Jun 2020