Assurance on Integrated Reporting and other EER – IAASB

Date recorded:

At its meeting on March 11-15, 2019, the IAASB discussed several challenges related to Phase 2 of the guidance. The challenges include:

  1. determining the scope of an EER assurance engagement;
  2. communicating effectively in the assurance report;
  3. exercising professional skepticism and professional judgment;
  4. obtaining the competence necessary to perform the engagement; and
  5. obtaining evidence in respect of narrative and future-oriented information. The Board’s deliberations of the challenges concerned were facilitated through breakout sessions, after which each breakout group reported back to the Board in a plenary session. The EER Task Force will consider the inputs that were received in progressing the development of Phase 2 of the guidance for further discussion at the June 2019 IAASB meeting.

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

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