SAE 3150

Assurance Engagements on Controls

Applies to assurance engagements to provide an assurance report on controls at an entity.

Does not include engagements to which  ISAE (NZ) 3402 Assurance Reports on Controls at a Service Organisation applies.

  • SAE 3150 – Effective on 15 Jul 2020 (early adoption permitted)

    Date of issue: Jul 2015

    Date compiled: 23 Jun 2020

Amendments

  • Annual Improvements and Conforming and Consequential Amendments to Domestic Assurance Standards – Periods beginning on or after
    15 Dec 2022 (early adoption permitted)

    Date of issue: May 2022

New version not yet mandatory

  • SAE 3150 – Engagements beginning on or after
    15 Dec 2022 (early adoption permitted)

    Date of issue: Jul 2015

    Date compiled: 15 May 2022

Previous version

  • SAE 3150 – Engagements beginning on or after 1 Jan 2016

    Date of issue: Jul 2015

    Date compiled: 31 Jul 2015