Audit Evidence – AASB

Date recorded:

At its meeting on March 7-8, 2022, the AASB provided input to the IAASB members from Canada on issues related to the IAASB’s project to revise International Standard on Auditing (ISA) 500. Key issues discussed included: (i) the first read of the proposed revised requirements; (ii) how technology is addressed in the proposed revisions; and (iii) potential conforming and consequential amendments as a result of revisions to ISA 500.

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