Annual Reports and Plans
Published: Jun 04, 2012
IAASB Strategy and Work Program, 2012–2014
This Strategy and Work Program sets the direction and priorities for the activities of the IAASB for the three-year period from January 2012 to December 2014, set within the stated objective and strategic initiatives of the IAASB’s Terms of Reference. It responds to significant developments in the environment in which audit, other assurance and related services are performed and in which standards for such services are set. The work program is premised on the need to focus on Auditor Reporting as the foremost priority and, subject to developments thereon, completing on a priority basis projects already in progress and commencing some new key projects. The Basis for Conclusions explains the more significant issues raised by respondents to the IAASB’s strategy consultation paper and how the IAASB has addressed these issues and other significant environmental developments, in finalizing its Strategy and Work Program.
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