Which of the following is not required under ISAE 3000 for an assurance engagemet?
A) The engagement must serve as the basis for a positive conclusion.
B) The practitioner must have adequate knowledge of the subject matter sufficient understanding of the client's internal control.
C) The subject matter must be evaluated against suitable criteria.
D) An attitude of professional skepticism must be maintained.

Question

Quizplus · Accepted Answer

ISAE 3000 does not require that the engagement must serve as the basis for a positive conclusion. It allows for both reasonable assurance and limited assurance engagements, which do not necessarily result in a positive conclusion.

Which of the Following Is Not Required Under ISAE 3000