The International Auditing and Assurance Standards Board (IAASB)’s Integrated Reporting Working Group has released a Discussion Paper, Supporting Credibility and Trust in Emerging Forms of External Reporting: Ten Key Challenges for Assurance Engagements.
It is intended to facilitate an open discussion about the IAASB’s potential role and where others can or need to play a role in a holistic and interactive process to support credibility and trust in these reports.
The Discussion Paper explores:
