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The International Auditing and Assurance Standards Board is an independent standard-setting body that serves the public interest by setting high-quality international standards for auditing, assurance, and other related areas, and by facilitating their adoption and implementation. In doing so, the IAASB enhances the quality and consistency of practice throughout the world and strengthens public confidence in the global auditing and assurance profession.
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Updated: Focus on Audit Quality
SPOTLIGHT ON:
In June 2018, the IAASB approved International Standard on Auditing 540 (Revised), Auditing Accounting Estimates and Related Disclosures as a final standard. The revised ISA will be effective for audits of financial reporting periods beginning on or after December 15, 2019. Early adoption is permitted and encouraged. To facilitate early adoption, the IAASB has published the text of ISA 540 (Revised) pending Public Interest Oversight Board’s confirmation that due process was followed. Subject to receiving the PIOB’s confirmation, the final standard is anticipated in October 2018. The IAASB has also published the text of the approved conforming and consequential amendments arising from ISA 540 (Revised).
Now Open: IAASB Strategy Survey
The IAASB’s strategy consultation process for 2020–2023 has begun with a stakeholder survey to identify key issues. Input from all stakeholders will inform a future consultation paper (expected in late 2018). The survey is also available in Spanish and French. Share your thoughts today! Open until July 24, 2018.
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LATEST PUBLICATIONS & RESOURCES
Exposure Draft, ISA 315 (Revised), Identifying and Assessing the Risks of Material Misstatement
IAASBIAASB Project Proposal – Emerging Forms of External Reporting
IAASB
QUICK LINKS
- The IAASB Is Hiring
- Interim Nominating Committee
- 2014/2015 IAASB Biennial Report
- IAASB Work Plan for 2017‒2018
- IAASB Strategy for 2015–2019
- 2016-2017 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
- IAASB Fact Sheet
- A Framework for Audit Quality: Key Elements that Create an Environment for Audit Quality
- Due Process
- IAASB Terms of Reference
IAASB on Twitter 
IAASB proposes changes to ISA 315 (Revised) about how auditors identify and assess risks of material misstatements. Listen: https://t.co/Dyi1YEbkAF … Provide comment by November 2nd! https://t.co/IuIPWLj5br (17 hours ago)
Want to find out more about Exposure Draft ISA 315 (Revised)? Register for the IAASB’s webinar on August 8th! https://t.co/UNd7Iyuu2E (1 week ago)
Visit our website to check out the proposed Conforming Amendments to ISA 540 (Revised) arising from Exposure Draft ISA 315 (Revised) that were published last week. https://t.co/aUE1VATk4W (1 week ago)
Visit our website to check out the proposed Conforming Amendments to ISA 54 (Revised) arising from Exposure Draft ISA 315 (Revised) that were published last week. https://t.co/aUE1VBaVtw (1 week ago)
Have you registered for one of @IAASB_News' global discussion events to help shape the future of EER Assurance? Check out the registration details: https://t.co/BES5QBu5Gs https://t.co/N2VT7VBObX (1 month ago)
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