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IAASB publishes Discussion Paper on challenges for Assurance Engagements

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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.

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