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.
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 Principal, currently working on several IAASB projects, including the going concern and audit evidence projects. the listed entity and public interest entity projects.
Kalina previously worked with The World Bank in Vienna, Austria where she led activities involving capacity building and accountancy education, providing policy advice to client countries on corporate financial reporting reform and developing the accounting and auditing profession, with a primary focus on auditing standards. Prior to that, Kalina was an Executive Director with Ernst and Young with many years of practical audit experience.
Kalina is an ACCA 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.
