IAASB Work Plan for 2017‒2018: Enhancing Audit Quality

IAASB
Feb 22, 2017 | Annual Reports and Plans
37 Pages
ISBN 978-1-60815-330-5
English

The IAASB Work Plan is guided by the three underlying strategic objectives set in the five-year Strategy:

  • a continued focus on International Standards on Auditing (ISAs) as the basis for high-quality audits;
  • the importance of the IAASB’s standards for other services to address emerging needs of stakeholders; and
  • the board’s intention to strengthen collaboration with others to address public interest matters relevant to its work.

The Work Plan prioritizes addressing the most pertinent public interest issues. The IAASB is also considering how quality can be further embedded in the way that firms approach audits and other engagements under the IAASB’s International Standards. The IAASB recognizes the importance of addressing the concerns of small- and medium-sized practices (SMPs), including considering how auditing standards can be effectively applied to audits of small- and medium-sized entities, and standards to support other services provided by SMPs.

The IAASB will publish a timetable of current projects on its website, updated on a quarterly basis, to maintain transparency on progression.

 

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