Through revising, reorganizing and enhancing the extant standard, the changes were intended to:

To provide input and support to task forces or working groups, or to staff, as needed, on professional skepticism-related matters, including how the auditor exercises professional skepticism and maintains professional skepticism throughout the audit. 

Objective

The objectives of this project were:

The Technology Position outlines how the IAASB will respond proactively to the challenges and opportunities that emerging technologies present for audit and assurance. This initiative is focused on meeting the commitments set out in the Technology Position, which lists eight guiding actions the IAASB will undertake to facilitate the appropriate use of technology by firms and practitioners.

The IESBA’s eCode initiative is intended to support the adoption and effective implementation of the International Code of Ethics for Professional Accountants (including International Independence Standards) (the revised and restructured Code).

OBJECTIVE

The objective of the IESBA’s Rollout initiative is to promote awareness of the International Code of Ethics for Professional Accountants (including International Independence Standards) (the revised and restructured Code) and support its adoption and effective implementation. Key rollout out activities include:

To coordinate topics of mutual interests between the IAASB and IESBA, including in particular in relation to the development of the independent Boards strategy and work plans.  The IAASB-IESBA Coordination representatives actively monitor the IAASB’s work to determine whether if it has implications for the Code.

The IESBA Coordination Team helps to develop the agenda for the annual IAASB-IESBA Joint Plenary Meeting, and as appropriate recommends conforming or consequential amendments for the Code as a result of the IAASB’s projects.