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.
 

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