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as a whole, which could impact on the intended users’<br />

behaviour.<br />

The two international standards – AA1000AS and ISAE3000 – are<br />

therefore not in conflict and are not substitutes, but rather complementary<br />

in terms of providing a comprehensive and robust assurance<br />

process which should satisfy the needs of both management and<br />

other stakeholders.<br />

Assurance Standards Briefing 2005<br />

26<br />

<strong>AccountAbility</strong> and KPMG

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