New publications from the IAASB on financial statement disclosures and audit quality

  • International Auditing (lt green) Image

24 Jan 2011

The International Auditing and Assurance Standards Board (IAASB) has released two new documents:

  • A discussion paper, The Evolving Nature of Financial Reporting: Disclosure and Its Audit Implications, which highlights recent trends in the range, volume, and complexity of financial statement disclosures, and explores issues and practical challenges in preparing, auditing, and using them. The Discussion Paper has been prepared using the disclosures required by IFRSs as a frame of reference. Comments on the discussion paper close on 1 June 2011
  • A publication, Audit Quality: An IAASB Perspective, designed to stimulate further debate on audit quality and further the IAASB's efforts to facilitate robust audits in the public interest.

Click for IAASB press release (link to IFAC website).

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