This report highlights that while sustainability reporting in these regions is rapidly improving and nearing the levels of G20 countries, the assurance of these reports continues to lag behind.
The IAASB has introduced a new Technology Position Statement to guide its approach in embracing the convergence of audit, assurance, and technology. This forward-thinking Statement highlights technology’s potential to enhance engagement quality and reaffirms the IAASB’s commitment to driving innovation by promoting and enabling the integration of technology across engagements.
