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The International Auditing and Assurance Standards Board sets high-quality international standards for auditing, assurance, and quality control that strengthen public confidence in the global profession.
The International Accounting Education Standards Board establishes standards, in the area of professional accounting education, that prescribe technical competence and professional skills, values, ethics, and attitudes.
The International Ethics Standards Board for Accountants sets high-quality, internationally appropriate ethics standards for professional accountants, including auditor independence requirements.
The International Public Sector Accounting Standards Board develops standards, guidance, and resources for use by public sector entities around the world for preparation of general purpose financial statements.
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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.
The IAASB is looking for YOUR views on audits of less complex entities
The IAASB recognizes the global call for action to address issues of complexity, length, understandability, scalability, and proportionality related to using the International Standards on Auditing. The Discussion Paper explores how the IAASB, and others, could further support auditors working in increasingly evolving environments. The IAASB seeks to further understand the challenges of using ISAs in audits of less complex entities by gathering your views about possible actions to address these challenges. Submit your comments to the IAASB by September 12, 2019.
Listen to the three special webinars held in English, French and Spanish covering the recently released Discussion Paper on Exploring Possible Options to Address Challenges in Applying the ISAs in Audits of Less Complex Entities, which is open for comment until September 12, 2019. The IAASB is looking to further understand the challenges in using the ISAs in audits of less complex entities, and views about possible actions to address the challenges.
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