These extracts of the ISSA 5000 feature the material that is relevant to limited assurance and reasonable assurance engagements. They were prepared in response to requests from stakeholders to be able to separately view the material.
In this short video, IESBA Program and Senior Director Ken Siong offers a brief preview of the key topics and discussions that will shape the agenda for the IESBA Board's June meeting.
Featuring IESBA Program and Senior Director Ken Siong
In this short video, IESBA Program and Senior Director Ken Siong offers a brief preview of the key topics and discussions that will shape the agenda for the IESBA Board's March meeting.
Featuring IESBA Program and Senior Director Ken Siong
The IESBA has released a short explainer video featuring Anna, an assurance practitioner committed to upholding high ethical standards. The video introduces the International Ethics Standards for Sustainability Assurance (IESSA) and illustrates how these standards guide assurance practitioners in identifying and addressing ethical threats, thereby reinforcing trust in sustainability-related disclosures.
This video is part of a broader explainer series developed to support the effective implementation of the IESSA and promote awareness of the role of ethics in sustainability assurance.
Supporting Ethical Judgment in Sustainability Assurance Engagements