Outstanding exposure drafts - Assurance
| Title | Description | Next step date |
|---|---|---|
| Fraud [ED] | On September 15, 2020, the International Auditing and Assurance Standards Board (IAASB) opened a public consultation, "Fraud and Going Concern in an Audit of Financial Statements: Exploring the Differences Between Public Perceptions About the Role of the Auditor and the Auditor’s Responsibilities in a Financial Statement Audit". | Sep 30, 2024 |
| Going Concern [ED] | On September 15, 2020, the International Auditing and Assurance Standards Board (IAASB) opened a public consultation, "Fraud and Going Concern in an Audit of Financial Statements: Exploring the Differences Between Public Perceptions About the Role of the Auditor and the Auditor’s Responsibilities in a Financial Statement Audit". Comments were requested by January 12, 2021. | Jun 30, 2024 |
| IAASB: Proposed International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements [ED] | The IAASB approved the project proposal for the development of an overarching standard for assurance on sustainability reporting | Dec 31, 2024 |
| IESBA - Using the Work of an External Expert [ED] | IESBA - Using the Work of an External Expert [ED] | Dec 31, 2024 |