Focus Areas

A NEW STANDARD FOR AUDITS OF LESS COMPLEX ENTITIES

UNDERSTANDING THE INTERNATIONAL STANDARD ON SUSTAINABILITY ASSURANCE

IDENTIFYING & ASSESSING RISKS OF MATERIAL MISSTATEMENT

QUALITY MANAGEMENT

TECHNOLOGY

 
Older Initiatives

COVID-19 Guidance

Guidance from the IAASB and other useful resources from colleague organizations.

Auditing Accounting Estimates

ISA 540 (Revised) became effective for periods beginning on or after December 15, 2019

Auditor Reporting

The auditor reporting standards became effective on December 15, 2016.