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Audit Evidence and Risk Response (AE&RR) Global Webinar Series

Dates: Sep 29, 2026 10:00 AM (UTC) Oct 7, 2026 09:00 PM (UTC)

The IAASB is hosting a two-part webinar series, open to all interested stakeholders, to explore the proposals and provide opportunities to engage directly with IAASB experts.

  • September 29 or 30: Overview of the AE&RR Proposals and Reference Framework – Proposed ISA 500 (Revised)
  • October 5 or 7: Performance Aspects of the AE&RR Proposals – Proposed ISA 330 (Revised) and Proposed ISA 520 (Revised)

Participants will hear directly from IAASB experts about key aspects of the proposals and have an opportunity to ask questions during Q&A sessions. Each webinar will be offered twice to accommodate participants across different time zones. The webinars will be held on Zoom and livestreamed on YouTube. 

Webinar #1: Overview of AE&RR Exposure Drafts and Reference Framework – Proposed ISA 500 (Revised)

IAASB experts will provide an overview of the key outcomes of the AE&RR related proposed revisions and the objectives behind them. Speakers will also explain the proposed “reference” framework in Proposed ISA 500 (Revised), Audit Evidence, which underpins the auditor’s judgments about the sufficiency and appropriateness of audit evidence.

DATES/TIMES

PRESENTERS

  • Willie Botha, IAASB Program & Senior Technical Director
  • Josephine Jackson, IAASB Project Advisor and Former IAASB Vice-Chair
  • Susan Jones, IAASB Technical Advisor
Webinar #2: Performance Aspects of the AE&RR Exposure Drafts – Proposed ISA 330 (Revised) and Proposed ISA 520 (Revised)

IAASB experts will explain the “performance” aspects of the AE&RR related proposed revisions, specifically the design and performance of audit procedures. The session will focus on the proposals in Proposed ISA 330 (Revised), The Auditor’s Responses to Assessed Risks, and Proposed ISA 520 (Revised), Analytical Procedures, and how they are intended to support the design and performance of robust audit procedures in response to assessed risks of material misstatement.

DATES/TIMES

PRESENTERS

  • Edo Kienhuis, IAASB Vice-Chair
  • Neil Morris, IAASB Member
  • Kalina Shukarova Savovska, IAASB Director and project lead