Audit et Assurance

IAASB’S AUDITS OF LESS COMPLEX ENTITIES: FEEDBACK STATEMENT AND WAY FORWARD

The International Auditing and Assurance Standards Board (IAASB) has released a Feedback Statement sharing what the Board has heard regarding audits of less complex entities in response of its recent Discussion Paper...

ISA 315 (REVISED 2019): IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT

SA 315 (REVISED 2019): IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT The International Auditing and Assurance Standards Board (IAASB) released International Standard on Auditing (ISA) 315 (Revised 2019), its revised standard for identifying and assessing risks of material misstatement.

Audits of Less Complex Entities

Members and stakeholders are encouraged to listen to the IAASB's webinars on the challenges and possible actions that the IAASB is exploring it its current Consultation Paper...

CONSULTATION ON QUALITY MANAGEMENT FOR FIRMS AND ENGAGEMENTS

The International Auditing and Assurance Standards Board (IAASB) has issued for comment, three interrelated standards that address quality management. The proposals bring important changes to the way professional accountancy firms are expected to manage quality—for audits, reviews, and other assurance and related services engagements. Comments on ED requested by 01 July 2019.

IAASB FUTURE STRATEGY & WORK PLAN CONSULTATION

The International Auditing and Assurance Standards Board (IAASB) invites stakeholders’ to participate in shaping the board’s strategy by commenting on the proposed draft. Feedback required by 04 June 2019.