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Outstanding exposure drafts - Assurance


The following are outstanding exposure drafts:

Title Description Next step date
Assurance on Integrated Reporting and other EER – IAASB [ED] The Integrated Reporting Working Group (IRWG) of the International Auditing and Assurance Standards Board (IAASB) was initially formed to monitor the demand for assurance engagements on integrated reporting. Dec 31, 2020
Audits of less complex entities [ED] The IAASB seeks to further understand the challenges of using ISAs in audits of less complex entities and views about possible actions to address these challenges. Jun 30, 2020
IAASB – Group Audits (Proposed Revisions to ISA 600) [ED] The objective of this project is to determine the nature of the IAASB’s response to issues that have been identified relating to group audits. Sep 11, 2020
Quality Management [ED] This project proposes to bring important changes to the way professional accountancy firms are expected to manage quality, for audits, reviews, and other assurance and related services engagements. Sep 30, 2020
Updated Guidance for Performance Audits in the Public Sector (Replacing Sections PS5000, PS 5400, PS 6410 and PS 6420) [ED] The objective of this project is to update the Sections in the Handbook dealing with the special circumstances that may apply to the audits of public sector entities. Jul 31, 2020

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.