Auditor Reporting Implementation
What the Project Aims to Achieve
The work of the Auditor Reporting Implementation Working Group (ARIWG) was to promote awareness, understanding and support effective implementation of the new and revised auditor reporting standards through the issueance of the below guidance material. The ARIWG also undertook a post-implementation review (PIR) of the new and revised auditor reporting standards in order to:
- Determine whether the new and revised standards are being consistently understood and implemented in a manner that achieves the IAASB’s intended purpose when developing them.
- Identify how practical challenges and concerns are being addressed by stakeholders and if any action is required.
- Understand the global demand for additional information in the auditor’s report.
- Understand the global demand for wider application of the new and revised auditor reporting requirements.
More information about Auditor Reporting is also available on the Auditor Reporting Focus page.
Auditor Reporting Fact Sheet Slide Presentation in Support of the IAASB’s New and Revised Auditor Reporting Standards At a Glance Basis for Conclusions Auditor Reporting – Key Audit Matters Auditor Reporting - Illustrative Key Audit Matters Auditor Reporting on Going Concern More Informative Auditor's Reports - What Audit Committees and Finance Executives Need to Know The New Auditor’s Report: A Comparison between the ISAs and the PCAOB Reproposal Determining and Communicating Key Audit Matters The New Auditor’s Report: Questions and Answers Determining and Communicating Key Audit Matters