关于在扩展的外部报告鉴证业务中应用 ISAE 3000（修订版）的非权威性指南

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.