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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.
SPOTLIGHT ON:
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.
Audits of Less Complex Entities
Join the IAASB for 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. Register for the webinars below:
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LATEST PUBLICATIONS & RESOURCES
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IAASB
QUICK LINKS
- The IAASB Is Hiring
- Interim Nominating Committee
- 2014/2015 IAASB Biennial Report
- IAASB Work Plan for 2019: Enhancing Audit Quality
- IAASB Strategy for 2015–2019
- 2018 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
- Focus on Audit Quality
IAASB on Twitter 
The IAASB invites you to join one of three special webinars (English, French and Spanish) covering the recently released Less Complex Entities Discussion Paper https://t.co/z5S1BWu7ek on July 22,2019 (English); July 23, 2019 (French); July 24, 2019 (Spanish) (1 week ago)
Register here: July 22 7:00am – 8:00am EST https://t.co/QE3MNa8Td3 (English) July 23 8:00am – 9:00am EST https://t.co/dfBimKFpix (French) July 24 9:00am – 10:00am EST https://t.co/YOgGuPExcF (Spanish) (1 week ago)
RT @IFAC_SMP: Exploring the Future Options for Audits of Less Complex Entities @IAASB_News @IFAC https://t.co/sh1IUGkmaQ (2 weeks ago)
The IAASB welcomes new Chair, Tom Seidenstein on his first day with the IAASB team. https://t.co/VhtdwgYBts (2 weeks ago)
Deadline for comments on Quality Management EDs - Firm level (ISQM 1), Engagement level (ISA 220 Revised), & EQRs (ISQM 2) is July 1, 2019. Submit your comments here https://t.co/WgBcOxob0e (3 weeks ago)
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