Conforming and Consequential Amendments to the IAASB’s Other Standards as a Result of the New and Revised Quality Management Standards
IAASB
Jan 19, 2022 | Basis for Conclusions, Handbooks, Standards, and Pronouncements
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The Conforming and Consequential Amendments to the IAASB’s Other Standards as a Result of the New and Revised Quality Management Standards are the limited amendments to the IAASB’s suite of standards in response to the quality management standards. The amendments address any actual or perceived inconsistencies between the quality management standards and the full suite of IAASB standards to ensure that all the standards operate in conjunction with each other without conflict.
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Related Resources
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- IAASB 2021 Public Report: Spearheading Change to Enhance Confidence in Audits and Assurance
- IAASB Comment Letter to the International Sustainability Standards Board
- ISA 315 First-Time Implementation Guide
- Reporting Going Concern Matters in the Auditor's Report
