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Professional Skepticism - IAASB

Date recorded:

At its meeting on March 12-16, 2018, the IAASB discussed the Professional Skepticism Subgroup’s (Subgroup) recommendations related to a requirement to seek contradictory evidence as part of the concept of professional skepticism. The Board supported the conclusion of the Subgroup to not add a requirement to seek inconsistent evidence, in all circumstances, within the ISAs. The IAASB also received an update on activities and matters of coordination relating to professional skepticism of the IESBA and the International Accounting Education Standards Board.

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

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