Basis for Conclusions: ISA 520 (Redrafted), Analytical Procedures
IAASB
Basis for Conclusions: ISA 510 (Redrafted), Initial Audit Engagements— Opening Balances
IAASB
Basis for Conclusions: ISA 265, Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
IAASB
Basis for Conclusions: ISA 250 (Redrafted), Consideration of Laws and Regulations in an Audit of Financial Statements
IAASB
Basis for Conclusions: ISA 200 (Revised and Redrafted)
Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing
IAASB
IES 8, Professional Development for Engagement Partners Responsible for Audits of Financial Statements
The International Accounting Education Standards Board (IAESB) has released for public exposure a proposed revision of International Education Standard (IES) 8, Professional Development for Engagement Partners Responsible for Audits of Financial Statements. The revised standard proposes the professional development requirements for aspiring engagement partners and serving engagement partners who provide assurance services for audits of financial statements.
Published:
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IES 2, Initial Professional Development-Technical Competence
The International Accounting Education Standards Board (IAESB) has released for public exposure a proposed revision of International Education Standard (IES) 2, Initial Professional Development-Technical Competence. IES 2 was drafted in 2004 and prescribes the knowledge content and the mix of professional skills aspiring professional accountants should acquire during initial career development.
Published:
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