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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 Sep 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 Sep 30, 2019
Auditor Reporting – Key Audit Matter Reporting and Other Considerations (Possible Amendments to CAS 700) [ED] The objective of this project is to consider whether reporting on key audit matters should be required for audits of other listed entities. Exposure draft Sep 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 Sep 30, 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 Sep 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 Sep 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 Sep 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 Sep 30, 2019
Reporting on Controls at a Service Organization (Amendments to CSAE 3416) [Completed] The objective of this project is to update CSAE 3416, Reporting on Controls at a Service Organization, which was issued in 2010. Completed Aug 31, 2019

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