Framework for Activities
IAASB
May 04, 2021 | Strategy & Work Plan
English
The Framework describes the IAASB’s operating processes and procedures for advancing standard-setting and other related activities. By being more deliberate and evidence-based, the IAASB will be more responsive to the key public interest challenges in audit and assurance. The Framework sets out the following key components:
- Information gathering and research activities;
- Revising and developing standards;
- Narrow scope maintenance of standards; and
- Activities to support standards’ implementation.
Copyright © 2021 The International Federation of Accountants (IFAC). All rights reserved.
Related Resources
- 2018 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
- ISQM 1 First-Time Implementation Guide
- ISQM 2 First-Time Implementation Guide
- Revised Detailed Work Plan Table for 2020‒2021
- Survey Consultation: Work Plan, 2022-2023
