This project intends to set out how the IAESB will improve the competence of the global accountancy profession over the period of 2017 to 2021. Through its strategy and work plan the Board will articulate its work streams, projects, and activities that will enhance professional accounting education.Mission and Work of the IAESB.
This Discussion Paper, issued by the International Auditing and Assurance Standards Board (IAASB)’s Agreed-Upon Procedures (AUP) Working Group, sets out the key features of an AUP engagement and explores how they are undertaken, including the extent to which practitioners find existing requirements and guidance helpful or challenging. In addition, the IAASB is seeking an understanding of how reports on factual findings are used to determine the needs of users.