Projects

iaasb

Projects

iaasb
iaasb
  • The IAASB Project Timetable indicates the timetable to completion for each of the IAASB's projects in progress. For access to the meeting papers referenced in these project histories, please visit the Meetings page. For access to exposure drafts and consultation papers, final standards and Staff Basis for Conclusions, please use the filter function in Publications and Resources.

    Assurance Engagements Other than Audits or Reviews of Historical Financial Information

    The objective of this project is to revise International Standard on Assurance Engagements (ISAE) 3000, Assurance Engagements Other than Audits or Reviews of Historical Financial Information. This project will also consider whether, and if so to what extent, separate ISAEs applicable to all assurance engagements are needed to deal with topics such as: planning; using the work of experts; and documentation. It may also result in conforming amendments to the International Framework for Assurance Engagements, and subject matter-specific ISAEs (e.g. ISAE 3402).

    Contact: Brett James

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    Audit Quality

    To establish in the public interest an international framework that describes audit quality holistically.

    Contact: Nancy Kamp-Roelands

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    Auditor Reporting

    The objectives of this project are to appropriately enhance the communicative value and relevance of the auditor’s report through proposed revisions to ISA 700, Forming an Opinion and Reporting on Financial Statements, and other ISAs; and to determine whether and how the IAASB’s reporting ISAs, in their design, can be modified to accommodate evolving national financial reporting regimes, while at the same time ensuring that common and essential content is being communicated.

    Contact: Kathleen Healy

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    Disclosures

    The objectives of this project are to determine whether revisions (in the form of new or revised requirements, or additional application material) to the ISAs with respect to auditing disclosures are required and, if so, develop such revisions including considering how such revisions should be presented, within the relevant ISAs or in a separate ISA. The IAASB will also determine whether other types of non-authoritative guidance, such as IAPN or Staff Q&A publication should be developed and, if so, develop the content of such a publication.

    Contact: Beverley Bahlmann

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    Innovation, Needs and Future Opportunities (INFO) Working Group

    The IAASB has established a Working Group to explore emerging developments in the audit, assurance and related services fields for the purpose of assisting the IAASB in identifying opportunities for relevant and effective standard setting, or determining other potential actions, in a timely and informed manner.

    Contact: Nancy Kamp-Roelands

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    ISA Implementation Monitoring

    A review of the implementation of the clarified ISAs focusing on whether these standards are being consistently understood and implemented in a way that achieves the IAASB’s goals in revising and redrafting them.

    Contact: Beverley Bahlmann

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    The Auditor's Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements

    To revise ISA 720, The Auditor's Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements to ensure that the ISA continues to be capable of enhancing the credibility of financial statements through specifying appropriate responsibilities of the auditor relating to the range of other information in documents containing audited financial information and taking account of how such information is disseminated.

    Contact: Brett James

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