ISA Implementation Monitoring

Project Status

This is a completed project.


The objectives of this project are:

Phase One: Pre-Implementation Monitoring
To obtain pre-implementation information from a number of countries and firms about their experiences in introducing clarified International Standards on Auditing (ISAs).

Phase Two: Post-Implementation Review
• To determine whether the clarified ISAs are being consistently understood and implemented in a manner that achieves the IAASB's goals in revising them; and
• To determine whether any issues arise during the review that will require further consideration by the IAASB.


In its Strategy and Work Program, 2009-2011, the IAASB committed to undertake the development and implementation of a process for assessing the effectiveness of the implementation of the Clarity ISAs. The purpose of such a process is to assist the IAASB in determining whether there is any need for further refinement in those Standards in order to achieve their intended objectives.

Task Force progress / Board discussions to date

At the June 2009 meeting (Agenda Item 6), the IAASB considered directional matters relating to the project. Specifically, it agreed that a two-phased approach will be followed:

Phase I: Obtaining information from the implementation of the ISAs (2009/2011)
Information will be collected (primarily through use of questionnaires and focus groups) from firms and from countries which are adopting and implementing the ISAs, about the way the ISAs are:

  • being implemented by firms (including their incorporation into the firms' auditing methodologies and assurance learning programs); and
  • being adopted and implemented in national settings, including use of translated versions of the ISAs.

Phase II: Considering need for a post-implementation review and developing a plan for such a review.
The IAASB's views on the nature, scope and extent of a post-implementation review have evolved in the course of the Board’s discussions on the project as a whole during 2009-2011.

The IAASB Consultative Advisory Group (CAG) discussed the project at its September 2009 meeting (Agenda Item D).

At its March 2010 meeting, the IAASB received an update from the project Task Force.

At its June 2010 meeting (Agenda Item 10), the IAASB received a report on findings from Phase One of its Clarity ISA Implementation Monitoring project, which addressed early adoption and implementation experiences with the clarified ISAs to date. Looking forward, work will include further information gathering regarding the experiences of small and medium practices in using the clarified ISAs, and development of the design of the post-implementation review phase of the project.

The IAASB CAG discussed the project at its September 2010 meeting (Agenda Item F).

In November 2010, a progress report, Implementation of the Clarified International Standards on Auditing (ISAs), was issued to highlight key findings from the first phase of this initiative

At its March 2011 meeting (Agenda Item 6), the IAASB received an update about the Task Force's preliminary thinking for the planning of Phase 2 of the ISA Implementation Monitoring project.

A draft plan for Phase 2  of the post-implementation review was presented to the IAASB at its June 2011 meeting (Agenda Item 5) setting out:

  • the objectives of the post-implementation review, including the key areas of focus;
  • the timing of the review; and
  • the approach to be followed for the review and the analysis of the comments received

The IAASB considered the plan and agreed, notwithstanding that the review would be focused on auditors and those involved in auditing in both the public and private sectors, that feedback from a wider range of stakeholders should be encouraged.

The IAASB CAG discussed the project at its September 2011 meeting (Agenda Item D).

At its September 2011 meeting (Agenda Item 6) the revised plan was presented to the IAASB and approved, and was published in October 2011. The final plan, Clarified International Standards on Auditing-Plan for a Post-Implementation Review of the Clarified International Standards on Auditing, includes a list of the revised ISAs subject to the post-implementation review, and the main goals for revising the ISAs and International Standards on Quality Control (ISQCs).

At its September 2012 meeting (Agenda Item 7), the IAASB received an update on the status of the ISA Implementation Monitoring project. As part of this update, the IAASB received a high-level overview of responses from the survey of small and medium practices that is currently being undertaken, and as well as near-final results of the survey of audit committees undertaken by a number of national auditing standard setters.

At its February 2013 meeting (Agenda Item 5), the IAASB received an overview of the preliminary findings from Phase 2 of the project.

The IAASB CAG discussed the project at its April 2013 meeting (Agenda Item G).

At its April 2013 meeting (Agenda Item 3), the IAASB received and discussed the preliminary report on findings from the post-implementation review of the clarified ISAs.

At its June 2013 meeting (Agenda Item 4), the IAASB agreed the final report, Clarified International Standards on Auditing-Findings from the Post-Implementation Review, on the findings from the IAASB’s post-implementation review of the clarified ISAs. The Report describes the process that has been applied by the IAASB to evaluate the comments that have been received, and summarizes and identifies the main themes that have emerged.

Next Steps

The findings from this post-implementation review are an important input to the IAASB’s process to develop its Strategy and Work Plan for 2015–2019.


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