Objective

To establish in the public interest an international framework that describes audit quality holistically, including:
a) The influences of input, output and context factors;
b) Stakeholders' varying perspectives on audit quality; and
c) The importance of relationships between auditors and other key participants in the financial reporting supply chain (i.e., management, those charged with governance, investors and regulators), which influence audit quality.

The objective of this project is revise International Standard on Assurance Engagements (ISAE) 3000, Assurance Engagements Other than Audits or Reviews of Historical Financial Information.

This project will also consider whether, and if so to what extent, separate ISAEs applicable to all assurance engagements are needed to deal with topics such as: planning; using the work of experts; and documentation.

To revise ISA 720,The Auditor's Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements to ensure that the ISA continues to be capable of enhancing the credibility of financial statements through specifying appropriate responsibilities of the auditor relating to the range of other information in documents containing audited financial information and taking account of how such information is disseminated.

The objectives of this project are:

 The objectives of this project were to:

Objective

The objectives of this project are:

Phase One: Pre-Implementation Monitoring
To obtain pre-implementation information from a number of countries and firms about their experiences in introducing clarified International Standards on Auditing (ISAs).

Objective

The XBRL project takes a two-phased approach.

The objective of Phase 1 is to consult with key stakeholders to understand how XBRL is actually being used in different jurisdictions as it relates to the filing of an entity's financial statements and how the IAASB should address the public interest considerations when auditors are associated with XBRL data.

The objective of Phase 2 is to apply the findings of the consultation in developing a pronouncement:

Objective

To develop a new International Standard on Assurance Engagements (ISAE) 3420 to deal with reasonable assurance engagements undertaken by professional accountants to report on the compilation of pro forma financial information by entities for inclusion in their prospectuses.

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.