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Updated in the last 3 months - Assurance

Assurance

Projects updated in the last three months:

Title Description Last step Date Added
Agreed-Upon Procedures (Possible Amendments to Section 9100) [ED] The objective of this project is to update Section 9100, "Reports on the Results of Applying Specified Auditing Procedures to Financial Information Other than Financial Statements", which was written several years ago. Exposure draft Dec 31, 2019
Assurance on Integrated Reporting and other EER – IAASB [Research] 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. Other Dec 31, 2019
Auditor Reporting – Key Audit Matter Reporting and Other Considerations (Amendments to CAS 700) [Completed] The objective of this project was to consider whether reporting on key audit matters should be required for audits of other listed entities. Completed Dec 31, 2019
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. Exposure draft Dec 31, 2019
Conforming Amendments to the IAASB’s International Auditing Standards as a Result of the Revised IESBA Code [ED] This project is intended to ensure that the IAASB's International Standards can continue to be applied together with the IESBA Code. Exposure draft Jan 31, 2020
CPAB Project – Going Concern [Research] This project enhances our understanding of how auditors approach their work to review management’s assessment of going concern risk. Research Jan 31, 2020
IAASB – Group Audits (Proposed Revisions to ISA 600) [Research] 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. Research Dec 31, 2019
Identifying and Assessing the Risks of Material Misstatement [Completed] 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. Dec 31, 2019
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. Exposure draft Dec 31, 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. Research Dec 31, 2019

Correction list for hyphenation

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