Other Assurance and Related Services

Assurance engagements can address defined information, processes or compliance requirements. Depending on the subject matter and agreed scope, the engagement may provide reasonable or limited assurance.

• Regulatory and contractual compliance: reporting on compliance with specified requirements against defined criteria.
• Internal controls: assurance on the design or operating effectiveness of specified controls, including controls over financial reporting.
• Service organisation controls: reporting on specified controls relevant to users of an organisation's services.
• Sustainability reporting: assurance over selected environmental, social and governance disclosures against suitable reporting criteria.
• Performance information: assurance over specified measures and the basis on which they are prepared.
• Shariah compliance: engagements addressing compliance with the Shariah requirements applicable to the agreed subject matter.

Some reporting needs are met through engagements that do not provide assurance. The scope and report make that distinction clear.

• Agreed-upon procedures: we perform procedures agreed for a defined purpose and report the resulting findings. Users assess those findings and draw their own conclusions; we do not express an assurance opinion or conclusion.
• Compilation engagements: we apply accounting and financial reporting expertise to assist management in preparing and presenting financial information. A compilation does not provide assurance.