The Clarified ISAs—Findings from the Post-Implementation Review
IAASB
Jul 19, 2013 | Surveys & Reports
48 Pages
English
This report highlights the findings of the IAASB’s efforts to learn whether the clarified ISAs are being consistently understood and implemented in a way that achieves the IAASB’s goals in clarifying and revising them. The report summarizes the feedback from those most directly involved in the audit process in jurisdictions that have implemented the clarified ISAs. It also describes the IAASB’s process in summarizing the comments and identifies the main themes that have emerged.
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Related Resources
- Implementation of the Clarified International Standards on Auditing (ISAs)
- 2018 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
- ISA 220 (Revised): Definition of an Engagement Team Fact sheet
- International Standard on Auditing 600 (Revised), Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors)
- Non-Authoritative Guidance: The Fraud Lens – Interactions Between ISA 240 and Other ISAs