This certificate proves that the procedure for business audits beyond the auditor's review of financial information is regulated by an independent auditor.
The International Standard on Assurance Engagements 3000, usually abbreviated as ISAE 3000, is an international auditing standard published by the International Federation of Accountants (IFAC), which regulates the procedure for business audits beyond the auditor's review of financial information, such as traditional quarterly or annual audits, including reporting by an auditor.