An assurance engagement to provide a high level of assurance that the financial statements are free of material misstatement, such an engagement is conducted in accordance with International Standards on Auditing. This includes a statutory audit which is an audit required by national legislation or other regulation.
This would include an engagement in accordance with the International Standards on Assurance Engagements issued by the International Auditing and Assurance Standards
Audits in accordance witth OMB A-133 circular. Also, special audits required by various donors, EU, USAID, CIDA, SIDA...etc. Such audits will be conducted consistents with the specific donor's requirements.
OMB A-133 and Special Audits
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