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Updated in the last 3 months - Assurance


Projects updated in the last three months:

Title Description Last step Date Added
2021 CPAB Disclosures - public consultation [ED] 2021 CPAB Disclosures Exposure draft Jul 27, 2021
Assurance on Integrated Reporting and other EER – IAASB [Completed] 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. Completed Aug 31, 2021
Audit Evidence [Research] The objectives of the project are to: (a) explore issues relevant to audit evidence, including those arising from technology, professional skepticism and the growing number of sources of information available to auditors; and (b) identify and implement actions to address these issues, which may include revisions to ISA 500 or other actions, such as non-authoritative guidance Research Jul 31, 2021
Audits of less complex entities – Phase I [Completed] 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. Jul 31, 2021
Fraud and Going Concern in an Audit of Financial Statements [Research] The objective of this project is to gather perspectives from a broad range of stakeholders across the financial reporting ecosystem about the role of the auditor in relation to fraud and going concern in an audit of financial statements Research Jul 31, 2021

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.