Focus Areas

FRAUD & GOING CONCERN

ISSA 5000 ON SUSTAINABILITY ASSURANCE

TECHNOLOGY

THE ISA FOR LCE

PROFESSIONAL SKEPTICISM

QUALITY MANAGEMENT

 
Older Initiatives

Auditing Accounting Estimates

ISA 540 (Revised) became effective for periods beginning on or after December 15, 2019.

Auditor Reporting

The auditor reporting standards became effective on December 15, 2016. 

COVID-19 Guidance

Guidance from the IAASB and other useful resources from colleague organizations.

The New Auditor's Report

The new and revised auditor reporting standards became effective on December 15, 2016.

ISA 315 (Revised 2019) on Material Misstatement

ISA 315 (Revised 2019), Identifying and Assessing the Risks of Material Misstatement, became effective on December 15, 2021.