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Audit Evidence [Research]

Next steps:

The Audit Evidence Task Force will present further proposals on issues related to this project at the next IAASB meeting.

Last up­dated:

July 2021


At its meeting on July 15-19, 2020, the IAASB discussed the outcome of the Audit Evidence Working Group’s information gathering and targeted outreach activities. The Board supported the Audit Evidence Working Group’s recommendation to develop a project proposal to revise ISA 500, Audit Evidence, for approval at the December 2020 IAASB meeting.

In the interim the IAASB plans to evolve its approach, as presented, to progress the revision of ISA 500 (and conforming and consequential amendments to other standards). The Board also recommended that the Working Group publish a project update to inform stakeholders about the activities undertaken to date. This Project Update was issued on September 3, 2020.

For more in­for­ma­tion and up­dates on the IAASB’s cur­rent pro­ject on Audit Evidence, visit the IAASB’s pro­ject page.


Other De­vel­op­ments

September 2020

On September 3, 2020, the IAASB’s Audit Evidence Working Group published a Project Update for International Standard on Auditing (ISA) 500, "Audit Evidence". The Update includes details about its information gathering activities, issues identified to date, and the way forward for audit evidence.

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