ICAEW.com works better with JavaScript enabled.

International Framework for Assurance Engagements

Published: 09 Jan 2017 Updated: 06 Sep 2024 Update History

The International Auditing and Assurance Standards Board (IAASB) first published the International Framework for Assurance Engagements in 2004.

The International Framework for Assurance Engagements (the Framework) sets out the high-level principles applicable to all assurance engagements as shown in the structure below including:

The Framework is worth reading because it sets out the high-level principles that lead to the guidance developed in more detail in ISAE 3000 (Revised).

It should be noted that the Framework itself sits below  ISQMs 1-99 International Standards on Quality Management; and the  IESBA Code of Ethics for Professional Accountants, which therefore apply to all assurance  engagements performed using ISAE 3000 (Revised), see image below.

A graphic illustrating where the International Framework for Assurance Engagements sits within the various IAASB and related Codes and Standards.
Click magnify glass + icon to enlarge

*IAASB standards are agnostic in terms of the ethical framework applied. However, if a practitioner chooses to represent compliance with an IAASB assurance standard, they must apply an ethical framework which is at least as demanding as the requirements as the IESBA Code of Ethics for Professional Accountants.

**ISSA 5000 remains under development and is expected to be finalised before the end of 2024. Updates can be found on the IAASB website.

Further reading

Assurance guidance

ICAEW's assurance resource

This page is part of ICAEW’s online assurance resource, which replaces the Assurance Sourcebook.

Join the Audit & Assurance Faculty

Stay ahead of the rest with our comprehensive package of essential guidance and technical advice.

ICAEW's Audit and Assurance Faculty can help you stay ahead of the curve with its essential guidance and technical advice.