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Staff Audit Practice Alert - Responsibilities of the Engagement Partner in Circumstances when the Engagement Partner Is Not Located Where the Majority of the Audit Work is Performed

  • IAASB - Assurance Image

Aug 14, 2015

On August 14, 2015, International Auditing and Assurance Standards Board (IAASB) released the Staff Audit Practice Alert "Responsibilities of the Engagement Partner in Circumstances when the Engagement Partner Is Not Located Where the Majority of the Audit Work is Performed."

As an initial response to concerns raised about situations when engagement partners are not located where the majority of the audit work is performed, including concerns raised by certain regulators and audit oversight bodies, this Staff Audit Practice Alert serves to remind auditors of the responsibilities of the engagement partner described in the International Standards on Auditing (ISA).

Review the Staff Audit Practice Alert on the IAASB's Web Site.

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