The International Auditing and Assurance Standards Board (IAASB) is providing additional opportunities for stakeholders to engage with its proposed revisions to ISA 330, The Auditor's Responses to Assessed Risks; ISA 500, Audit Evidence; and ISA 520, Analytical Procedures, during the public consultation period.
A new User Consultation Survey provides a targeted way for users of financial statements to share their perspectives on selected aspects of the proposals, without needing to address the full range of matters covered by the consultation. The IAASB is also hosting a two-part webinar series, open to all interested stakeholders, to provide an overview of the proposals and opportunities to engage directly with IAASB experts.
The exposure drafts are open for public comment until December 15, 2026.
User Consultation Survey
The User Consultation Survey is designed specifically for users of financial statements, including investors, analysts, lenders and other creditors who rely on audited financial statements to make resource allocation decisions.
Recognizing that these stakeholders may have particular perspectives on certain aspects of an audit, rather than the full range of matters addressed in the exposure drafts, the survey provides a focused way for them to contribute to the consultation.
The IAASB is particularly interested in users’ views on four areas:
- Technology-Driven Enhancements
- Evaluating the Relevance and Reliability of Information Intended to Be Used as Audit Evidence
- Classes of Transactions, Account Balances and Disclosures that Are Material but Not Significant
- Threshold for Evaluating Differences from Auditor’s Expectations When Designing and Performing Substantive Analytical Procedures
The IAASB encourages all stakeholders to share the User Consultation Survey broadly with users of financial statements across their organizations, jurisdictions, and professional networks to help ensure the IAASB hears a broad range of user perspectives.
The survey is open until December 15, 2026, in line with the public consultation deadline.
Global Webinar Series
The IAASB will also host a two-part global webinar series open to all interested stakeholders. The webinars are designed to help participants understand the proposed revisions, whether they are preparing a formal response, considering feedback on particular aspects of the proposals, or simply seeking to learn more.
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.
Webinar #1: Overview of AE&RR Proposals and Reference Framework – Proposed ISA 500 (Revised)
- September 29, 2026, 10:00 a.m.–12:00 p.m. UTC
- September 30, 2026, 7:00 p.m.–9:00 p.m. UTC
Webinar #2: Performance Aspects of the AE&RR Proposals – Proposed ISA 330 (Revised) and Proposed ISA 520 (Revised)
- October 6, 2026, 10:00 a.m.–12:00 p.m. UTC
- October 7, 2026, 7:00 p.m.–9:00 p.m. UTC
The webinars will be held on Zoom and livestreamed on YouTube. Registration will open soon.
About the IAASB
The International Auditing and Assurance Standards Board develops auditing, assurance, related services, and quality management standards and guidance in the public interest that support consistent performance of quality engagements. Along with the International Ethics Standards Board for Accountants, the IAASB is part of the International Foundation for Ethics and Audit. The Public Interest Oversight Board oversees IAASB and IESBA activities and the public interest responsiveness of the standards. For copyright, trademark, and permissions information, please visit Permissions.