Explanatory Guide - EER Extended External Reporting Assurance Guidance

  • Auditing

Sets out Non-Authoritative Guidance on Applying ISAE 3000 (Revised) to Extended External Reporting (EER) Assurance Engagements issued by the IAASB.


This Guide has no legal status and we have issued it for explanatory purposes only.

The guidance responds to ten key stakeholder-identified challenges commonly encountered in applying the current assurance standard ISAE (NZ) 3000 (Revised) to EER assurance engagements.

It promotes the consistent high-quality application of the assurance standards to EER assurance engagements to:

  • strengthen the influence of such engagements on the quality of extended external reporting;
  • enhance trust in the resulting assurance reports; and
  • increase the credibility of extended external reports so that they can be trusted and relied upon by their intended users.
  • IAASB Guidance Extended External Reporting

    Date of issue: Apr 2021
  • Non-authoritative Support Material: Credibility and Trust Model Relating to EER

  • Non-Authoritative Support Material: Illustrative Examples of Selected Aspects of EER Assurance Engagements

Other related material

  • EG Au11 NZ context to EER assurance guidance

    Date of issue: Aug 2021