ISAE 3000 and ISAE 3402 are both international standards for assurance engagements. ISAE 3000 is the standard for assurance engagements relating to financial statements, while ISAE 3402 is the standard for assurance engagements relating to information technology. The purpose of both standards is to provide guidance on the best practices for performing assurance engagements. They also provide guidance on how to report the results of those engagements. ISAE 3000 and ISAE 3402 are both...