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IAASB Completed Projects

Order by
Name Effective Date
Audits of Less Complex Entities
Listed Entity and Public Interest Entity (Track 1)
Group Audits – ISA 600
Conforming Amendments to the IAASB's Other Standards due to Quality Management Standards
Engagement Quality Reviews - ISQM 2
Quality Management at Engagement Level - ISA 220
Quality Management at Firm Level - ISQM 1
Complexity Understandability Scalability Proportionality (CUSP)
Agreed-Upon Procedures – ISRS 4400
ISA 315 (Revised 2019)
Auditor Reporting Post-Implementation Review (Completed on)
Extended External Reporting (EER) Assurance
Accounting Estimates - ISA 540
Amendments to ISA 800 and 805
The Auditor’s Responsibilities Relating to Other Information
Auditor Reporting
Amendments to ISA 810
Assurance Engagements Other than Audits or Reviews of Historical Financial Information
Using the Work of Internal Auditors
Audit Quality
Assurance and Related Services on Financial Information Other Than Audits - Compilation Engagements and Review Engagements
Assurance on a Greenhouse Gas Statement
ISA Implementation Monitoring
Innovation Working Group
Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus
Guidance on Auditing Complex Financial Instruments
Status and Authority of the International Auditing Practice Statements
Audit of Group Financial Statements
Written Representations
Special Considerations - Audits of Special Purpose Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
External Confirmations
Emphasis of Matter Paragraphs and Other Matter(s) Paragraphs in the Independent Auditor's Report
Materiality in Planning and Performing an Audit and Evaluation of Misstatements Identified during the Audit
Clarity of IAASB Standards
Modifications to the Opinion in the Independent Auditor's Report
Audit Considerations Relating to Entities Using Service Organizations
Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
Using the Work of An Expert
Communication With Those Charged With Governance
Related Parties
Communicating Deficiencies in Internal Control
Engagements to Report on Summary Financial Statements
Fair Value Auditing Guidance
The Independent Auditor's Report on a Complete Set of General Purpose Financial Statements
Review of Interim Financial Information by the Auditor of the Entity
Audit Documentation
Quality Control
Planning an Audit of Financial Statements
Auditor's Responsibility to Consider Fraud in an Audit of Financial Statements