Objective

To revise ISA 610, Using the Work of Internal Auditors to reflect developments in the internal auditing environment and changes in practice regarding the interactions between the external and internal auditors.

Caution

ISAE 3410 has been withdrawn with effect from December 15, 2026, the effective date of ISSA 5000.

Objective

To determine how best to approach the development of any possible further fair value auditing guidance.

Objective

The objective of this project was to redraft the close off document of ISA 706 (Revised), Emphasis of Matter Paragraphs and Other Matter(s) Paragraphs in the Independent Auditor's Report, in accordance with the clarity drafting conventions agreed by the IAASB to be applied to all ISAs.

The objective of this project was to redraft the close off document of ISA 805 (Revised), Engagements to Report on Summary Financial Statements, in accordance with the clarity drafting conventions agreed by the IAASB to be applied to all ISAs.

Objective

The objective of this project was to revise ISA 402, Audit Considerations Relating to Entities Using Service Organizations.

Objective

To revise ISA 505, External Confirmations.

Objective

The objective of this project is to develop a clear definition of the threshold at which deficiencies in internal control that the auditor has identifed during the audit should be communicated to those charged with governance and management, and to provide enhanced guidance to assist the auditor in fulfilling the auditor's communication responsibilities.

The objective of this project was to revise ISA 230, Documentation. The project resulted in the issue of ISA 230 (Revised), Audit Documentation. ISA 230 (Revised) is effective for audits for financial periods beginning on or after June 15, 2006.

Objective

The objective of this project was to redraft the close off document of ISA 800 (Revised), Special Considerations - Audits of Special Purpose Financial Statements and Elements, Accounts or Items of a Financial Statement, in accordance with the clarity drafting conventions agreed by the IAASB to be applied to all ISAs.