Orientations non officielles sur l'application de la norme ISAE 3000 (révisée) aux missions d'assurance portant sur des rapports externes étendus

The Non-Authoritative Guidance on Applying ISAE 3000 (Revised) to Extended External Reporting Assurance Engagements addresses ten key stakeholder-identified challenges commonly encountered in applying ISAE 3000 (Revised) in sustainability assurance engagements.