ISAE 3000（修订版），《审计或历史财务信息审查以外的鉴证业务 国际鉴证业务框架》及相关的符合规定的修正案

This International Standard on Assurance Engagements (ISAE) deals with assurance engagements other than audits or reviews of historical financial information, which are dealt with in International Standards on Auditing (ISAs) and International Standards on Review Engagements (ISREs), respectively