Professional Skepticism Lies at the Heart of a Quality Audit

IAASB

Oct 12, 2018 | Guidance & Support Tools

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As part of the IAASB’s focus on professional skepticism, this publication provides an update on the IAASB’s efforts to appropriately reflect professional skepticism in its recently-issued, and soon-to-be-issued, standards and exposure drafts. It also includes other relevant news and information, and recent activities of the IESBA and IAESB, related to professional skepticism.

Related Resources

Exposure Draft, Proposed International Standard on Auditing of Financial Statements of Less Complex Entities
Proposed International Standard on Auditing 500 (Revised), Audit Evidence, and Proposed Conforming and Consequential Amendments to Other ISAs
Proposed International Standard on Auditing 570 (Revised 202X) Going Concern and Proposed Conforming and Consequential Amendments to Other ISAs
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