Updated in the last 3 months - Assurance
| 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 | Jun 30, 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 | Jun 30, 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 | May 31, 2019 |
| Compilation Engagements (Amendments to Section 9200) [ED] | This project will include determining the nature and extent of revisions that should be made to Section 9200, "Compilation Engagements", and may involve adoption of International Standard on Related Services (ISRS) 4410 (Revised), "Compilation Engagements", which was issued by the IAASB in March 2012. ISRS 4410 (Revised) is effective for compilation engagement reports dated on or after July 1, 2013. | Exposure draft | Apr 30, 2019 |
| 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 | Jun 30, 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. | Exposure draft | Jun 30, 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 | Apr 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. | Exposure draft | May 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 | May 31, 2019 |