IAASB publishes Discussion Paper on challenges for Assurance Engagements
19 Aug, 2016
The International Auditing and Assurance Standards Board (IAASB)’s Integrated Reporting Working Group, dedicated to exploring emerging forms of external reporting, has released a Discussion Paper, Supporting Credibility and Trust in Emerging Forms of External Reporting: Ten Key Challenges for Assurance Engagements
The Discussion Paper explores:
- the factors that can enhance credibility and trust, internally and externally, in relation to emerging forms of external reports;
- the types of professional services most relevant to these reports;
- the key challenges in relation to assurance engagements; and
- the type of guidance that might be helpful in this context.
The paper and several supporting documents are available on the IAASB website.
