Audit-techniek & assurance
Reasonable assurance level
The higher of the two assurance levels under ISAE 3000, at which the auditor can give a positive conclusion that controls are properly designed and operating effectively. This level is comparable to a full audit engagement. Reasonable assurance requires extensive audit effort and is appropriate for critical control and risk elements.
Source: ISAE 3000; IIA Global Internal Audit Standards 2024
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