Standard on Assurance Engagements 3150
Assurance Engagements on Controls
Deals with assurance engagements undertaken by an assurance practitioner to provide an assurance report on the suitability of the design of controls to achieve identified control objectives, and, if applicable, fair presentation of the description of the system, implementation of the controls as designed and/or operating effectiveness of controls as designed.
Does not include engagements to which ISAE (NZ) 3402 Assurance Reports on Controls at a Service Organisation applies.
Applicable for periods as indicated. Versions prior to the previous version can be found on the archive page.
New version not yet mandatory
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