• 1 Marks

AAA – L3 – SA – Q3.9 – Assurance Engagements Standards

Standards for non-audit/review assurance engagements.

Assurance engagements other than audits or reviews of historical financial information are subject to principles and procedures specified in:

A   ISAEs and ISQMs

B   ISREs and ISAEs

C   ISAs and ISQMs

D   ISAs and ISREs

A

Explanation:
Assurance engagements other than audits or reviews of historical financial information are governed by International Standards on Assurance Engagements (ISAEs) and International Standards on Quality Management (ISQMs). ISREs (Reviews), ISAs (Audits), and other combinations do not apply to these engagements, though some ISA principles may be relevant. Thus, A is the correct answer.

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