What significance do climatic conditions have for financial results, assets, liabilities and cash flows? Gain a greater understanding of the connection between climate impacts and the company's accounts at this year's first dialogue meeting with the participation of Stathis Gould from IFAC and other international experts.

This non-authoritative Frequently Asked Questions document helps auditors address the risk of overreliance on technology, whether it arises from using automated tools and techniques or from using information produced by an entity’s systems. 

This publication does not amend or override the International Standards on Auditing (ISAs), the texts of which alone are authoritative. Reading the publication is not a substitute for reading the ISAs.

Over the last year, if not even the last few months, there has been an impressive acceleration both in the collective and institutional interest in non-financial information, and in the efforts aimed at producing the conditions for its gradual standardisation. The work on the revision of the EU Directive no.

*Please Note: This is an event for ICAC PAOs and their members only - but will be streamed live on IFAC's YouTube channel for others to observe*

International Standard on Auditing for Audits of Financial Statements of Less Complex Entities, known as the ISA for LCE, is a pioneering standard  and significant milestone, addressing the unique needs of audits of smaller and less complex businesses.