This publication highlights the impact of technology when applying certain aspects of the International Standards on Auditing (ISAs). It focuses on specific considerations for planning an audit in accordance with ISA 300, Planning an Audit of Financial Statements, that may be relevant when using automated tools and techniques.
The detailed quarterly forward work plan sets out the expected progression of the IAASB???s projects for the IAASB???s proposed Work Plan for 2022???2023 to be approved at the IAASB???s December 2021 meeting, and is subject to approval by the Public Interest Oversight Board (PIOB) in the first quarter of 2022. If necessary, an updated version of the work plan table will be published on the IAASAB website, subsequent to these meetings.
This non-authoritative First-time Implementation Guide may help stakeholders understand the requirements of the International Standard on Quality Management (ISQM) 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements, and implement the standard in the manner intended.
hese ???mapping??? documents illustrate how the requirements from the International Standards on Auditing (ISAs) have, or have not, been incorporated within the proposed new International Standard on Auditing for Audits of Less Complex Entities (ISA for LCE).
The IAASB has developed an outreach plan for its proposed new standard for audits of financial statements of less complex entities, which responds to demands to have a set of high-quality audit requirements tailored for the needs of less complex entities.