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IAASB Completed Projects

Order by
Name Effective Date
Sustainability Assurance - ISSA 5000
Listed Entity and Public Interest Entity (Track 2)
Going Concern - ISA 570
Fraud - ISA 240
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
Quality Management at Firm Level - ISQM 1
Quality Management at Engagement Level - ISA 220
Engagement Quality Reviews - ISQM 2
Complexity Understandability Scalability Proportionality (CUSP)
Agreed-Upon Procedures – ISRS 4400
Identifying and Assessing the Risks of Material Misstatement - ISA 315 (Revised 2019)
Auditor Reporting Post-Implementation Review
Extended External Reporting (EER) Assurance
Accounting Estimates - ISA 540
ISA 540 (Revised) Implementation
NOCLAR - ISA 250
Auditor Reporting Consultation Group
Engagements to Report on Summary Financial Statements - ISA 810
Disclosures
Special Considerations - ISA 800 and 805
The Auditor’s Responsibilities Relating to Other Information - ISA 720
Auditor Reporting - ISA 700
Assurance Engagements Other than Audits or Reviews of Historical Financial Information - ISAE 3000
Using the Work of Internal Auditors - ISA 610
Audit Quality
Assurance and Related Services on Financial Information Other Than Audits - Compilation Engagements and Review Engagements - ISRS 4410 and ISRE 2400
Assurance on a Greenhouse Gas Statement (to be withdrawn Dec. 15, 2026)
ISA Implementation Monitoring
Innovation Working Group
Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus - ISAE 3420
Status and Authority of the International Auditing Practice Statements
Guidance on Auditing Complex Financial Instruments - IAPS 1012
Emphasis of Matter Paragraphs and Other Matter(s) Paragraphs in the Independent Auditor's Report
Engagements to Report on Summary Financial Statements - ISA 805
Audit Considerations Relating to Entities Using Service Organizations - ISA 402
External Confirmations - ISA 505
Communicating Deficiencies in Internal Control - ISA 265
Special Considerations - Audits of Special Purpose Financial Statements and Specific Elements, Accounts or Items of a Financial Statement - ISA 800
Related Parties - ISA 550
Modifications to the Opinion in the Independent Auditor's Report - ISA 705
Written Representations - ISA 580
Communication With Those Charged With Governance - ISA 260
Clarity of IAASB Standards
Using the Work of An Expert - ISA 620
Audit of Group Financial Statements - ISA 600
Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures - ISA 540
Materiality in Planning and Performing an Audit and Evaluation of Misstatements Identified during the Audit - ISA 320 and ISA 450
XBRL
Fair Value Auditing Guidance
The Independent Auditor's Report on a Complete Set of General Purpose Financial Statements - ISA 700
Review of Interim Financial Information by the Auditor of the Entity - ISRE 2400
Audit Documentation - ISA 230
Quality Control - ISA 220
Planning an Audit of Financial Statements - ISA 300
Auditor's Responsibility to Consider Fraud in an Audit of Financial Statements - ISA 240