Updated in the last 3 months - Assurance
| 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 |