Framework for Activities
May 04, 2021 | 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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