Audit Evidence – AASB

Date recorded:

At its meeting on June 6-7, 2022, the AASB discussed the IAASB’s proposed revisions to ISA 500. Key issues discussed included: (i) the objectives of the standard; (ii) the definition for audit evidence; (iii) the addition of general information technology control examples in the standard; (iv) the inclusion of a diagram on ISA 500 in the explanatory memorandum to the exposure draft; and (v) the conforming amendments related to ISA 500.

Review the Executive Summary on the AASB's Web site.

Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.