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Framework for Activities

| Strategy & Work Plan

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.
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