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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク ISAE 3000 ： ウィキペディア英語版 ISAE 3000 ISAE3000 is the standard for assurance over non-financial information. ISAE3000 is issued by the International Federation of Accountants (IFAC). The standard consists of guidelines for the ethical behavior, quality management and performance of an ISAE3000 engagement. Generally ISAE3000 is applied for audits of internal control, sustainability and compliance with laws and regulations. ISAE 3402 assurance engagements also should be performed in accordance with the ISAE3000 standard. ISAE3000 recognizes two types of reports, a type 1 and a type 2 report. A type 1 report provides assurance on the suitability of design and existence of controls and type 2 report provides assurance on suitability of design, existence and operational effectiveness. ==ISAE3000 audit== In the ISAE3000 standard no detailed guidelines are included for the performance of the engagement. This implies that the auditor use professional judgement for the scope, amount of controls tested and testing methods. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「ISAE 3000」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.