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Outstanding exposure drafts - Assurance


The following are outstanding exposure drafts:

Title Description Next step date
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. Aug 14, 2019
Identifying and Assessing the Risks of Material Misstatement [ED] ISA 315 (Revised) deals with the auditor’s responsibility to identify and assess the risks of material misstatement in the financial statements, through understanding the entity and its environment, including the entity’s internal control. Sep 30, 2019
Reporting on Controls at a Service Organization (Possible amendments to CSAE 3416) [ED] The objective of this project is to update CSAE 3416, Reporting on Controls at a Service Organization, which was issued in 2010. Sep 30, 2019
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. Aug 30, 2019

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.