Components
Series
Recent Articles
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Embracing the AI Frontier: Rethinking Auditor Skills and Education
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Embracing the AI Frontier: The Transformative Impact of AI on Audit Firms & Methodologies
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The State of Play in Sustainability Assurance
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Independent Audit and Corporate Governance: Responsibilities and Perspectives in the Global Context
February 26, 2025 • Francisco A.M. Sant'Anna -
Perspectives from the Asia-Pacific Region: ISA for Less Complex Entities (LCE) Asia Pacific Forum
February 11, 2025 • Johnny Yong -
The IAASB in 2025: A Look Ahead
January 13, 2025 • Tom Seidenstein -
IAASB Approves Landmark ISSA 5000 Standard: A New Era for Sustainability Assurance
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The IAASB's New Technology Position: 8 Actions to Embrace Technology and Innovation
October 16, 2024 • Megan Hartman -
Quality Management Series: Small Firm Implementation
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How The New Audit Standard for Less Complex Entities Benefits Auditors and the Entities They Serve
July 10, 2024 • Panagiotis Alamanos
Links to External Content
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มาตรฐานการสอบบัญชีสำหรับการตรวจสอบกิจการที่มีความซับซ้อนน้อย
December 31, 2025 • iaasb.org -
ISSA 5000 Frequently Asked Questions: Relevance of ISSA 5000 to Assurance on Sustainability Reports in the European Union
November 3, 2025 • iaasb.org -
2025 Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements
September 17, 2025 • iaasb.org -
Narrow Scope Amendments to the ISQMs, ISAs, and ISRE 2400 (Revised) as a Result of the Revisions to the Definitions of Listed Entity and Public Interest Entity in the IESBA Code
September 1, 2025 • iaasb.org -
CAPA Webinar Series: Addressing Talent Shortage - Register Your Interest
Aug 26, 2025 • CAPA -
Navigating audit’s future: AI, ESG and compliance
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Internasjonal revisjonsstandard for revisjon av finansregnskapet til lite kompliserte foretak
August 21, 2025 • iaasb.org -
Endringer i ISA 700 og ISA 260
August 21, 2025 • iaasb.org -
AICPA unveils new QM resources to help firms meet Dec. 15 deadline
Aug 18, 2025 • Journal of Accountancy -
ISSA 5000 Extracts for Limited Assurance and Reasonable Assurance Engagements
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ISSA 5000 Frequently Asked Questions: Applicability Matters
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ICAI revises tax audit limits for chartered accountants
Aug 1, 2025 • The Accountant -
Modificaciones de alcance limitado a la NIA 700 (Revisada) y NIA 260 (Revisada)
July 23, 2025 • iaasb.org -
Международный стандарт аудита финансовой отчетности менее сложных организаций
July 22, 2025 • iaasb.org -
تعديلات محدودة على المعيار الدولي للمراجعة 700 "تكوين الرأي والتقرير عن القوائم المالية" والمعيار الدولي للمراجعة 260 "الاتصال بالمكلفين بالحوكمة"
July 3, 2025 • iaasb.org -
RAHVUSVAHELINE AUDITEERIMISE STANDARD (EESTI) 600 SPETSIAALSELT ARVESSE VÕETAVAD ASJAOLUD – GRUPI FINANTSARUANNETE AUDITID (SH KOMPONENDI AUDIITORITE TÖÖ)
July 1, 2025 • iaasb.org -
ISA 700 (MUUDETUD) JA ISA 260 (MUUDETUD) PIIRATUD KOHALDAMISALAGA MUUDATUSED, MIS TULENEVAD IESBA KOODEKSI[1] MUUDATUSTEST, MIS NÕUAVAD ETTEVÕTTELT SELLE AVALIKUSTAMIST, ET ETTEVÕTE ON RAKENDANUD SÕLTUMATUSE NÕUDEID AVALIKU HUVI ÜKSUSTE PUHUL
July 1, 2025 • iaasb.org -
RAHVUSVAHELINE KVALITEEDIJUHTIMISE STANDARD (EESTI) 1 (TÄIENDATUD) * KVALITEEDIJUHTIMINE ETTEVÕTETE PUHUL, MIS VIIVAD LÄBI FINANTSARUANNETE AUDITEID VÕI ÜLEVAATUSI VÕI MUID KINDLUSTANDVAID VÕI SEONDUVATE TEENUSTE TÖÖVÕTTE
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RAHVUSVAHELINE KVALITEEDIJUHTIMISE STANDARD (EESTI) 2 TÖÖVÕTU KVALITEEDI ÜLEVAATUSED
July 1, 2025 • iaasb.org -
Principio di revisione internazionale per la revisione contabile dei bilanci delle imprese meno complesse
June 30, 2025 • iaasb.org -
Audit accelerates
Jun 30, 2025 • Accounting Today -
Revize definic Etického kodexu: definice kotované účetní jednotky a subjektu veřejného zájmu
June 26, 2025 • ethicsboard.org -
Harmonizační novela Etického kodexu vyplývající z nových standardů pro řízení kvality
June 26, 2025 • ethicsboard.org -
Mezinárodní auditorský standard ISA 220 (revidované znění) Řízení kvality auditu účetní závěrky
June 26, 2025 • iaasb.org -
2021 Міжнародні стандарти контролю якості, аудиту, огляду, іншого надання впевненості та супутніх послуг
June 20, 2025 • iaasb.org -
Міжнародний стандарт аудиту 600 (переглянутий)
June 13, 2025 • iaasb.org -
Příručka k uplatňování ISAE 3000 (revidované znění) na ověřovací zakázky, jejichž předmětem jsou zprávy o udržitelnosti a jiné rozšířené externí výkaznictví
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Norme internationale d’assurance en matière de durabilité 5000, Exigences générales relatives aux missions d’assurance en matière de durabilité
June 12, 2025 • iaasb.org -
How KPMG is using AI to revamp their audit practice
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MTD named biggest challenge (and opportunity) for accountants in 2025
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Financial abuse (and what accountants can do to help)
May 2, 2025 • In The Black -
Federal Budget 2025: what you need to know
Mar 28, 2025 • CPA Australia -
CPA Australia’s 2025-26 Federal Budget Report
Mar 28, 2025 • CPA Australia -
2020 Priručnika za međunarodne standarde kontrole kvalitete, revidiranje, uvide, ostale usluge s izražavanjem uvjerenja i povezane usluge
March 13, 2025 • iaasb.org -
Borsada İşlem Gören İşletme ve Kamu Yararını İlgilendiren Kuruluş Tanımları Projesi Kapsamında Etik Kurallar’da Yapılan Değişiklikler
March 13, 2025 • ethicsboard.org -
Bağımsız Denetçiler İçin Etik Kurallar’ın Revize Edilmesi Nedeniyle BDS 700 ve BDS 260’ta Yapılan Değişiklikler
March 13, 2025 • iaasb.org -
ΔΙΕΘΝΕΣ ΠΡΟΤΥΠΟ ΕΛΕΓΧΟΥ 600 (ΑΝΑΘΕΩΡΗΜΕΝΟ) ΕΙΔΙΚΑ ΖΗΤΗΜΑΤΑ—ΈΛΕΓΧΟΙ ΟΙΚΟΝΟΜΙΚΩΝ ΚΑΤΑΣΤΑΣΕΩΝ ΟΜΙΛΩΝ (ΣΥΜΠΕΡΙΛΑΜΒΑΝΟΜΕΝΟΥ ΤΟΥ ΕΡΓΟΥ ΤΩΝ ΕΛΕΓΚΤΩΝ ΣΥΣΤΑΤΙΚΩΝ ΜΕΡΩΝ)
March 5, 2025 • iaasb.org -
ISA pro LCE „Audity účetních závěrek méně složitých účetních jednotek ”
March 5, 2025 • iaasb.org -
250-asis TAS (persvarstytas) Įstatymų ir teisės aktų įvertinimas, atliekant finansinių ataskaitų auditą
March 5, 2025 • iaasb.org -
Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements
March 2, 2025 • iaasb.org -
Understanding assurance needs: A framework for the decision maker
Feb 28, 2025 • CPA Canada -
CA Sri Lanka's Contributions to the Government's Debt Restructuring Program - 2023-2024
Feb 25, 2025 • CA Sri Lanka -
Independent Audit: Mission and Responsibilities, Studies and Opinions
Feb 25, 2025 • IBRACON -
Independent Audit: Mission and Responsibilities, Studies and Opinions
Feb 25, 2025 • IBRACON -
Independent Audit: Mission and Responsibilities, Studies and Opinions
Feb 25, 2025 • IBRACON -
Міжнародний стандарт аудиту для аудиту фінансової звітності менш складних суб’єктів господарювання
January 31, 2025 • iaasb.org -
CSRD readiness: limited assurance approach to double materiality assessment
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Technical Overview: Using the Work of An External Expert
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FAQs: fundamentals to assurance on sustainability reporting
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PRINCIPIO INTERNAZIONALE SUGLI INCARICHI DI ASSURANCE (ISAE) n. 3000 "Incarichi di assurance diversi dalle revisioni contabili complete o dalle revisioni contabili limitate dell'informativa finanziaria storica
December 31, 2024 • iaasb.org -
Daha Az Karmaşık İşletmeler İçin Bağımsız Denetim Standardı
December 31, 2024 • iaasb.org -
Podręcznik Międzynarodowych Standardów Zarządzania Jakości, Badania, Przeglądu, innych usług atestacyjnych i usług pokrewnych
December 31, 2024 • iaasb.org -
Standardi Ndërkombëtar i Auditimit për Auditimet e Pasqyrave Financiare të Entiteteve më pak të ndërlikuara
December 31, 2024 • iaasb.org -
BAS 700 (yenidən işlənmiş) “Maliyyə hesabatları üzrə rəy və hesabatın tərtib edilməsi” və BAS 260 (yenidən işlənmiş) “İdarəetmə məsuliyyətli şəxslərlə əlaqələr”
December 13, 2024 • iaasb.org -
Сапаны бақылаудың, аудиттің, шолып тексерудің, сенімділікті қаматамасыз ететін өзгеде тапсырмалардың және ілеспе қызметтерді көрсету жөніндегі тапсырмалардың халықаралық стандарттарының жинағы
November 30, 2024 • iaasb.org -
Considerations for Auditing Cryptocurrencies
Nov 27, 2024 • ICAEW -
La Norma Internacional de Auditoría para Auditorías de Estados Financieros para Entidades Menos Complejas
November 22, 2024 • iaasb.org -
Wolters Kluwer and Internal Audit Foundation Uncover Potential of GenAI in Audit Activities: New Report
Nov 14, 2024 • Wolters Kluwer -
Moving quality management to the next level
Nov 11, 2024 • ICAEW -
Ограниченные поправки к МСА 700 (пересмотренному) «Формирование мнения и составление заключения о финансовой отчетности» и МСА 260 (пересмотренному)»
November 6, 2024 • iaasb.org -
International Standard on Auditing för revisioner av finansiella rapporter för mindre komplexa företag (ISA för LCE)
November 5, 2024 • iaasb.org -
600 saylı (düzəliş edilmiş) “Xüsusi Mülahizələr – Qrup Maliyyə Hesabatlarının Auditi (o cümlədən bölmə auditorlarının işi)” Beynəlxalq Audit Standartı
November 1, 2024 • iaasb.org -
Embrace technology in audit
Nov 1, 2024 • ACCA -
มาตรฐานการสอบบัญชี มาตรฐานงานสอบทาน มาตรฐานงานที่ให้ความเชื่อมั่น และมาตรฐานงานบริการเกี่ยวเนื่อง
October 31, 2024 • iaasb.org -
Exposé-sondage : Projet de chapitre SP 3251, « Avantages sociaux
October 18, 2024 • ipsasb.org -
Revisión de las definiciones de entidad cotizada y entidad de interés público del Código
October 11, 2024 • ethicsboard.org -
Modificaciones de concordancia al Código de ética relacionadas con la gestión de la calidad
October 11, 2024 • ethicsboard.org -
Are you really ready for ISA 600
Oct 10, 2024 • CPA Australia -
Cambios limitados a la NIA 700 (Revisada), Formación de la opinión y emisión del informe de auditoría sobre los estados financieros y NIA 260 (Revisada), Comunicación con los responsables del gobierno de la entidad
October 9, 2024 • iaasb.org -
AI to enhance audit quality but human expertise vital: BDO survey
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CEAOB guidelines on limited assurance on sustainability reporting
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ISSA 5000案：事業体と保証業務実施者における重要性の適用
September 24, 2024 • iaasb.org -
Докладване от страна на одитора относно предположението за действащо предприятие
September 23, 2024 • iaasb.org -
Докладване от страна на одитора –ключови одиторски въпроси
September 23, 2024 • iaasb.org -
Everyday ethics: How auditors manage competing deadlines
Aug 15, 2024 • CPA Australia -
Demystifying technology’s impact on auditing: What do experts say?
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European Single Access Point (ESAP) – What do auditors need to know?
Jun 26, 2024 • Accountancy Europe -
Auditor reporting guide: Reporting implications of Canadian Auditing Standards (CAS)
Jun 17, 2024 • CPA Canada -
FAQ for Auditors: CAS 402 – Service Organizations
Jun 17, 2024 • CPA Canada -
Audit client briefing: CAS 600, What Group Management Needs to Know
Jun 17, 2024 • CPA Canada -
Does Audit Committee Busyness Affect Financial Restatement? Evidence from Audit Committee Share Ownership
May 8, 2024 • Australian Accounting Review … -
AI in financial reporting and audit: Navigating the new era
May 8, 2024 • KPMG -
NIKKEI Global Accounting and Audit Forum The Value of Audit & Assurance ~Facing Up to the Challenges~
Apr 26, 2024 • JICPA -
Report From the Commission to the European Parliament, the Council, the European Central Bank and the European Systemic Risk Board
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CSRD, ESRS, EU-Taxonomie etc. – Was müssen Unternehmen und Prüfer bei der Nachhaltigkeit beachten?
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Sustainability assurance resources
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Delivering high-quality audits – Reminders for 2024
Mar 5, 2024 • CPA Canada -
Mind The Gap 9: Did you know that Independent Auditors are also audited?
Mar 5, 2024 • Ibracon -
Count Me In Podcast Ep. 187: Braden Cadenelli – Bringing sustainable practices to the food industry
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5 ways professional accountancy organisations support the technological transformation of auditing
Feb 28, 2024 • Accountancy Europe -
Have your say on the INPAG Exposure Draft 2, before it closes for comment on 15 March 2024
Feb 15, 2024 • IFNR4NPO -
ESG governance: questions boards should ask to lead the sustainability transition
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Auditing reporting and communication with those charged with governance – Narrow-scope amendments
Jan 17, 2024 • CPA Canada -
FAQ – CAS 315 and the Auditor’s Responsibilities for General Information Technology Controls
Jan 17, 2024 • CPA Canada -
Sustainability assurance resources
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The State of Generative AI in the Enterprise
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Management Accountants Role in Sustainable Business Strategy A Guide to Reducing a Carbon Footprint
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Accountants on the front line of whistleblower protection
Jan 8, 2024 • Corporate Disclosures -
Achieving Effective Internal Control over Sustainability Reporting (ICSR)
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ISA 315: Putting the building blocks together
Dec 11, 2023 • ICAEW
IFAC Research & Publications
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ნაწილი 2: დანერგვის დეტალური გეგმის შემუშავება
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RAHVUSVAHELINE KVALITEEDIJUHTIMISE STANDARD (EESTI) 2 TÖÖVÕTU KVALITEEDI ÜLEVAATUSED
July 1, 2025 -
RAHVUSVAHELINE KVALITEEDIJUHTIMISE STANDARD (EESTI) 1 (TÄIENDATUD) * KVALITEEDIJUHTIMINE ETTEVÕTETE PUHUL, MIS VIIVAD LÄBI FINANTSARUANNETE AUDITEID VÕI ÜLEVAATUSI VÕI MUID KINDLUSTANDVAID VÕI SEONDUVATE TEENUSTE TÖÖVÕTTE
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ნაწილი 1: დროა მოვემზადოთ ხარისხის მართვის ახალი სტანდარტებისთვის
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Mezinárodní auditorský standard ISA 220 (revidované znění) Řízení kvality auditu účetní závěrky
June 26, 2025 -
2021 Міжнародні стандарти контролю якості, аудиту, огляду, іншого надання впевненості та супутніх послуг
June 20, 2025 -
Міжнародний стандарт аудиту 600 (переглянутий)
June 13, 2025 -
The State of Play: Sustainability Disclosure and Assurance
IFAC Press Releases
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More Global Companies Seek Assurance on Sustainability Reporting, Study by IFAC, AICPA & CIMA Shows
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IFAC Releases Third Installment in Implementation Support Series for Small Firms on the IAASB's Quality Management Standards
September 30, 2024 -
IFAC Continues to Convene and Lead Global Discussion on Sustainability Assurance; New Publication Focuses on “What to Expect”
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Sustainability Reporting and Assurance Practices of Largest Global Companies Continue to Mature, IFAC, AICPA & CIMA Study Shows
February 22, 2024 -
IFAC Supports New IAASB Audit Standard for Less Complex Entities and Encourages Jurisdictions to Consider Adoption
December 7, 2023 -
New IFAC & CA ANZ Quality Management Toolkit Will Help Small- and Medium-Sized Practices Globally
November 6, 2023 -
Public sector needs to prepare for sustainability reporting and assurance challenge
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IFAC Releases Second Installment in Implementation Support Series for Small Firms on the IAASB's Quality Management Standards