Audit Evidence

Objective

The objectives of the project are to:

(a)   Explore issues relevant to audit evidence, including those arising from technology, professional skepticism and the growing number of sources of information available to auditors .

(b)   Identify and implement actions to address these issues, which may include revisions to ISA 500 or other actions, such as non-authoritative guidance.

PROJECT CONTACT

WORKING GROUP

Project Stages

CAG Deliberations
Other
 

Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC.

Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page.

For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED.

Agree