IAASB 2021 Public Report: Spearheading Change to Enhance Confidence in Audits and Assurance
IAASB
Jul 18, 2022 | Annual Reports and Plans
English
The IAASB Public Report details progress to support the public interest for the year ended December 31, 2021. It explains how the IAASB accelerated efforts in 2021 to serve the public interest in audit and assurance. In doing so, the IAASB focused on topics that have generated the greatest public interest attention, including fraud, going concern, audit evidence, and assurance on sustainability reporting.
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Related Resources
- 2018 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
- IAASB Comment Letter to the International Sustainability Standards Board
- ISA 315 First-Time Implementation Guide
- Proposed Narrow Scope Amendments to ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements and ISA 260 (Revised), Communication with Those Charged With Governance
- Reporting Going Concern Matters in the Auditor's Report