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.
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.
Jasper joined the IAASB in 2013 and has been involved in a number of key projects, including the IAASB’s projects on fraud, less complex entities, group audits, accounting estimates and key audit matters. In addition, he is a member of the IAASB’s Staff leadership team which leads the delivery of the IAASB’s strategy and work program and is responsible for managing the Staff team.
Prior to joining the IAASB, Jasper worked for KPMG in the Netherlands and Canada. During his tenure at KPMG, Jasper worked on audits of mid-sized and large private and public companies in various industries.
Jasper is both a Canadian (Ontario) and a Dutch qualified accountant.
Kalina is a Director at the IAASB, where she leads the Audit Evidence and Risk Response project. Since joining the IAASB in 2019, she has directed key international standard-setting projects aimed at enhancing audit quality and maintaining public confidence in the global assurance profession.
Prior to joining the IAASB, Kalina was a Senior Financial Management Specialist at the World Bank in Vienna, Austria, where she advised governments and regulators on corporate financial reporting reform and the development of the accounting and auditing profession, with a particular focus on international auditing standards. Prior to that, Kalina was an Executive Director with Ernst and Young with many years of practical audit experience.
Kalina is a Fellow of the Association of Chartered Certified Accountants (FCCA) and a Certified Internal Auditor (CIA).
The objective of the Innovation Working Group (Formerly Innovation, Needs and Future Opportunities (INFO) Working Group) is to explore emerging developments in the audit, assurance and related services fields for the purpose of assisting the IAASB in identifying opportunities for relevant and effective standard setting, or determining other potential actions, in a timely and informed manner.
