Agreed-Upon Procedures - IAASB

Date recorded:

At its meeting on September 18-22, 2017, the IAASB discussed the feedback received on its Discussion Paper and approved a standard-setting project proposal to revise ISRS 4400, subject to clarifications around the use of judgment, independence, restriction of the report of factual findings and required documentation.

Review the summary including the podcast on the IAASB's Web site.

Correction list for hyphenation

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