Do your customers, investors, or regulatory authorities require independent verification of information security, sustainability, or compliance that falls outside the scope of your annual financial statements?
ISAE 3000 is the IAASB's international framework standard for assurance engagements other than audits or reviews of historical financial information. It serves as the foundation for numerous reports, including SOC 2, BSI C5, and sustainability assurance engagements.
On this page, you will learn what ISAE 3000 covers, the difference between reasonable and limited assurance, and which report is the right fit for your project.
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Digital workflows and reusable evidence reduce manual effort – especially during re-certification.
Numerous completed audit and assessment projects form the basis of our methodology.
SaaS providers, cloud platforms, IT service providers, and regulated companies rely on Certinova
ISAE 3000 is not a standalone product, but rather the common framework for various audit subjects. The standard defines how auditors manage independence, audit planning, evidence, and reporting. Specific criteria are provided by the respective frameworks.
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With reasonable assurance, the auditor provides a positively phrased conclusion with a high, but not absolute, level of certainty. With limited assurance, the scope of the audit is smaller and the conclusion is phrased negatively. Which level is appropriate depends on the purpose and the intended audience.
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The BSI's Cloud Computing Compliance Criteria Catalogue is used by cloud providers to demonstrate compliance. The audit is conducted according to ISAE 3000 against the C5 criteria and can be combined with SOC 2.
Find out more about BSI C5 here.
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Sustainability information is also audited based on ISAE 3000, with greenhouse gas disclosures additionally covered by ISAE 3410. The standard creates the foundation for reliable statements to investors, banks, and customers.
We combine professional assessment by experienced auditors with technology-driven processes.
The result: shorter audit cycles, less internal effort for you, and reports that meet your customers' requirements.
Evidence is collected in a structured manner and automatically validated – the professional assessment remains with our auditors.
Submit documents, answer questionnaires, track status—transparent instead of endless email chains.
A clear audit pattern from scope to report—fewer follow-up questions, predictable effort.
An experienced team supports you beyond the individual report—including follow-up audits and related frameworks.
From the distinction between ISAE 3402 and the levels of assurance to the question of which report fits your project: you will find the most important answers here.
Can't find your question? Please contact us directly.
ISAE 3000 is the general framework standard for assurance engagements other than audits of financial statements. ISAE 3402 is a specific standard for controls at service organizations that are relevant to their clients' financial reporting. Both follow the same methodology but differ in their subject matter.
For reasonable assurance, the auditor performs more extensive audit procedures and provides a positive overall conclusion. For limited assurance, the scope and depth of the audit are lower, and the conclusion is phrased negatively. Typical reports such as SOC 2 and C5 are prepared with reasonable assurance. During the scoping phase, we will clarify which level your stakeholders expect.
These include SOC 2, SOC 3, SOC Cyber, and BSI C5, as well as audits of sustainability information and individually agreed-upon audits regarding compliance and processes. The standard provides the framework, while the specific set of criteria determines the content.
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