Components
Series
Recent Articles
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The State of Play in Sustainability Assurance
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IAASB Proposes Major Revisions to ISRE 2410 – What It Means for Accountants and Interim Reporting
May 27, 2026 • Megan Hartman -
6 Opportunities to Shape Global Audit and Ethics Standards at IAASB & IESBA – Including 4 Practitioner Seats
April 9, 2026 • Megan Hartman -
Helping Shape the Future of Global Audit, Assurance, and Ethics: IAASB–IESBA Stakeholder Survey Now Open
April 1, 2026 • Megan Hartman -
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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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
Links to External Content
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Strengthening the Risk-Based Audit Framework: Proposed Revisions to ISA 330, ISA 500, and ISA 520
July 28, 2026 • iaasb.org -
Міжнародні стандарти управління якістю, аудиту, огляду, іншого надання впевненості та супутніх послуг
July 21, 2026 • iaasb.org -
ISSA 5000 Frequently Asked Questions: The Application of Materiality
June 25, 2026 • iaasb.org -
FSB holds a roundtable on audit quality and structural shifts in the global audit industry
Jun 22, 2026 • Financial Stability Board -
PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) 710 INFORMAZIONI COMPARATIVE – DATI CORRISPONDENTI E BILANCIO COMPARATIVO
June 17, 2026 • iaasb.org -
PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA ITALIA) N. 706 RICHIAMI D’INFORMATIVA E PARAGRAFI RELATIVI AD ALTRI ASPETTI NELLA RELAZIONE DEL REVISORE INDIPENDENTE
June 15, 2026 • iaasb.org -
PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA ITALIA) N. 705 MODIFICHE AL GIUDIZIO NELLA RELAZIONE DEL REVISORE INDIPENDENTE
June 11, 2026 • iaasb.org -
PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA ITALIA) N. 701 COMUNICAZIONE DEGLI ASPETTI CHIAVE DELLA REVISIONE CONTABILE NELLA RELAZIONE DEL REVISORE INDIPENDENTE
June 10, 2026 • iaasb.org -
PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA ITALIA) n. 700 FORMAZIONE DEL GIUDIZIO E RELAZIONE SUL BILANCIO
June 8, 2026 • iaasb.org -
Setting the Tone for a Future-Ready Profession
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Navigating Rising Audit Exemption Thresholds (Part 2): Regional Insights on How SMPs Emerged More Resilient
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Practice Review Process: Insights into the Closing Meeting and Reporting Stage
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การแก้ไขมาตรฐานการบริหารคุณภาพ มาตรฐานการสอบบัญชี และมาตรฐานงานสอบทาน รหัส 2400 (ปรับปรุง) อันเนื่องมาจาก การปรับเปลี่ยนคาจากัดความของกิจการที่จดทะเบียนในตลาดหลักทรัพย์และกิจการที่มีส่วนได้เสียสาธารณะ ในประมวลจรรยาบรรณของ ผู้ประกอบวิชาชีพบัญชี
June 3, 2026 • iaasb.org -
การแก้ไขมาตรฐานด้านการสอบบัญชีเพื่อให้สอดคล้องกับ ประมวลจรรยาบรรณของผู้ประกอบวิชาชีพบัญชี เรื่องการใช้ผลงานของผู้เชี่ยวชาญภายนอก
June 2, 2026 • iaasb.org -
PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) 620 UTILIZZO DEL LAVORO DELL’ESPERTO DEL REVISORE
May 29, 2026 • iaasb.org -
PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) 330 LE RISPOSTE DEL REVISORE AI RISCHI IDENTIFICATI E VALUTATI
May 29, 2026 • iaasb.org -
PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) 265 COMUNICAZIONE DELLE CARENZE NEL CONTROLLO INTERNO AI RESPONSABILI DELLE ATTIVITÀ DI GOVERNANCE ED ALLA DIREZIONE
May 28, 2026 • iaasb.org -
PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) N. 260 - COMUNICAZIONE CON I RESPONSABILI DELLE ATTIVITA’ DI GOVERNANCE
May 28, 2026 • iaasb.org -
Izmjene uskog opsega MSUK-ova, MRevS-ova i MSU-a 2400 (izmijenjen) posljedično izmjeni definicija uvrštenog subjekta i subjekta od javnog interesa u IESBA Kodeksu
May 27, 2026 • iaasb.org -
Izmjene uskog opsega: • MRevS-a 700 (izmijenjen), Formiranje mišljenja i izvješćivanje o financijskim izvještajima - • MRevS-a 260 (izmijenjen), Komuniciranje s onima koji su zaduženi za upravljanje
May 27, 2026 • iaasb.org -
PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) 250 LA CONSIDERAZIONE DI LEGGI E REGOLAMENTI NELLA REVISIONE CONTABILE DEL BILANCIO
May 26, 2026 • iaasb.org -
Navigating Rising Audit Exemption Thresholds (Part 1): From Compliance Mandate to Strategic Reinvention for SMPs
May 21, 2026 • Malaysian Institute of Accoun… -
PRINCIPIO DI REVIS IONE INTERNAZIONALE (ISA Italia) 210 ACCORDI RELATIVI AI TERMINI DEGLI INCARICHI DI REVISIONE
May 21, 2026 • iaasb.org -
PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) 200 OBIETTIVI GENERALI DEL REVISORE INDIPENDENTE E SVOLGIMENTO DELLA REVISIONE CONTABILE IN CONFORMITÀ AI PRINCIPI DI REVISIONE INTERNAZIONALI (ISA Italia)
May 21, 2026 • iaasb.org -
PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) 610 UTILIZZO DEL LAVORO DEI REVISORI INTERNI
May 21, 2026 • iaasb.org -
PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) 600 LA REVISIONE DEL BILANCIO DEL GRUPPO – CONSIDERAZIONI SPECIFICHE (INCLUSO IL LAVORO DEI REVISORI DELLE COMPONENTI)
May 21, 2026 • iaasb.org -
PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) 580 ATTESTAZIONI SCRITTE
May 20, 2026 • iaasb.org -
PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) 560 EVENTI SUCCESSIVI
May 20, 2026 • iaasb.org -
PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) 550 PARTI CORRELATE
May 20, 2026 • iaasb.org -
PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) 540 REVISIONE DELLE STIME CONTABILI E DELLA RELATIVA INFORMATIVA
May 20, 2026 • iaasb.org -
PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) 530 CAMPIONAMENTO DI REVISIONE
May 20, 2026 • iaasb.org -
PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) 510 PRIMI INCARICHI DI REVISIONE CONTABILE – SALDI DI APERTURA
May 19, 2026 • iaasb.org -
PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) 505 CONFERME ESTERNE
May 19, 2026 • iaasb.org -
PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) 501 ELEMENTI PROBATIVI – CONSIDERAZIONI SPECIFICHE SU DETERMINATE VOCI
May 19, 2026 • iaasb.org -
PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) 402 CONSIDERAZIONI SULLA REVISIONE CONTABILE DI UN’IMPRESA CHE ESTERNALIZZA ATTIVITÀ AVVALENDOSI DI FORNITORI DI SERVIZI
May 19, 2026 • iaasb.org -
PRINCIPIO INTERNAZIONALE SULLA GESTIONE DELLA QUALITÀ (ISQM Italia) 2 RIESAME DELLA QUALITÀ DEGLI INCARICHI
May 14, 2026 • iaasb.org -
PRINCIPIO INTERNAZIONALE SULLA GESTIONE DELLA QUALITÀ-ISQM Italia 1
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Exemples de rapports de mission d’assurance en matière de durabilité
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Annual Institutional Investor Survey
Apr 15, 2026 • The Center for Audit Quality -
التمهيد لإصدارات المعايير الدولية لإدارة الجودة والمراجعة والفحص والتأكيدات الأخرى والخدمات ذات العلاقة
April 8, 2026 • iaasb.org -
La Norme internationale d’audit pour l’audit d’états financiers d’entités peu complexes
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ΔΙΕΘΝΕΣ ΠΡΟΤΥΠΟ ΕΛΕΓΚΤΙΚΗΣ 250 (Αναθεωρημένο)
April 6, 2026 • iaasb.org -
Ілюстративні звіти з надання впевненості щодо сталого розвитку. Додаткове керівництво з ISSA 5000, листопад 2025.
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Virtual Roundtable – Canadian Input on the International Auditing and Assurance Standards Board’s (IAASB) Post-implementation Review of International Standard on Auditing (ISA) 540 (Revised), Auditing Accounting Estimates and Related Disclosures
Feb 23, 2026 • FRAS Canada -
Practici de Audit nr.4 (56)/2025
Feb 13, 2026 • Camera Auditorilor Financiari… -
A new world of risk in internal audit
Feb 11, 2026 • Accounting Today -
Technology Quality Management Roundtables: Outcomes and Next Steps
February 10, 2026 • iaasb.org -
OECD Due Diligence Checker
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Audit exemption thresholds in Europe
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From idea to action: how audit tasks come to life
Jan 16, 2026 • European Court of Auditors -
Audit supervision in the EU: principles and good practices
Jan 13, 2026 • Accountancy Europe -
Narrow-Scope Amendments to IAASB Standards Arising from the IESBA’s Using the Work of an External Expert Project
January 5, 2026 • iaasb.org -
Approach for Maintaining the ISA for LCE
December 18, 2025 • iaasb.org -
2024 in Focus: Standards, Strategy, and Service in the Public Interest
December 5, 2025 • iaasb.org, ethicsboard.org -
Leading the way: A value-creation ethics framework for sustainability reporting and assurance
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Sustainability Assurance Illustrative Reports
November 24, 2025 • iaasb.org -
Foire aux questions sur la norme ISSA 5000 : applicabilité
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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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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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ICAI revises tax audit limits for chartered accountants
Aug 1, 2025 • The Accountant -
Audit accelerates
Jun 30, 2025 • Accounting Today -
Fraud & Going Concern: Revised Standards to Enhance Public Trust
June 17, 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 -
Endringer i ISA 700 og ISA 260
August 21, 2025 • iaasb.org -
มาตรฐานการสอบบัญชีสำหรับการตรวจสอบกิจการที่มีความซับซ้อนน้อย
December 31, 2025 • iaasb.org -
Internasjonal revisjonsstandard for revisjon av finansregnskapet til lite kompliserte foretak
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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 -
CSRD readiness: limited assurance approach to double materiality assessment
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FAQs: fundamentals to assurance on sustainability reporting
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Considerations for Auditing Cryptocurrencies
Nov 27, 2024 • ICAEW -
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 -
Embrace technology in audit
Nov 1, 2024 • ACCA -
Are you really ready for ISA 600
Oct 10, 2024 • CPA Australia -
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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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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Principio di revisione internazionale (ISA) 720 (Revised), Le responsabilità del revisore relativamente alle altre informazioni presenti in documenti che contengono il bilancio oggetto di revisione contabile
June 18, 2026 • iaasb.org
IFAC Research & Publications
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IFAC Response to IAASB Consultation on ISA 540 (Revised) Post-Implementation Matters
June 15, 2026 -
PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) 600 LA REVISIONE DEL BILANCIO DEL GRUPPO – CONSIDERAZIONI SPECIFICHE (INCLUSO IL LAVORO DEI REVISORI DELLE COMPONENTI)
May 21, 2026 -
PRINCIPIO DI REVISIONE INTERNAZIONALE 500 ELEMENTI PROBATIVI
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IFAC Response to IAASB and IESBA Stakeholder Survey on Strategy and Work Plans for 2028–31
May 15, 2026 -
PRINCIPIO INTERNAZIONALE SULLA GESTIONE DELLA QUALITÀ (ISQM Italia) 2 RIESAME DELLA QUALITÀ DEGLI INCARICHI
May 14, 2026 -
PRINCIPIO INTERNAZIONALE SULLA GESTIONE DELLA QUALITÀ-ISQM Italia 1
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Approach for Maintaining the ISA for LCE
December 18, 2025 -
2024 in Focus: Standards, Strategy, and Service in the Public Interest
December 5, 2025
IFAC Press Releases
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Onset of Mandatory Sustainability Requirements Begins to Impact Global Reporting, Study by IFAC, AICPA and CIMA Finds
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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