Audit Evidence
The objectives of the project are to:
(a) Explore issues relevant to audit evidence, including those arising from technology, professional skepticism and the growing number of sources of information available to auditors .
(b) Identify and implement actions to address these issues, which may include revisions to ISA 500 or other actions, such as non-authoritative guidance.
IPSASB CAG Virtual Meeting
Toronto, Canada
IPSASB CAG Virtual Meeting
Toronto, Canada
IPSASB Virtual Meeting: December 8-11, 2020
Virtual Meeting
IPSASB Virtual Meeting: September 14-18 and September 22, 2020
Virtual Meeting
IPSASB Meeting
New York, USA
IPSASB Virtual Meeting: June 23-26, 2020
Virtual Meeting
IESBA Staff Release Updated FAQs on Long Association
The Staff of the International Ethics Standards Board for Accountants (IESBA) has released an updated Q&A publication to support the adoption and implementation of the revised long association provisions Changes to the Code Addressing Long Association of Personnel with an Audit or Assurance Client. This publication is a revised version of the Staff Q&A publication published in May 2017. It contains additional frequently asked questions and is aligned to the revised and restructured International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code), issued by the IESBA in April 2018.
The Q&A publication is designed to highlight, illustrate, or explain aspects of the revised partner rotation regime in the Code and thereby assist in their proper application. It is intended to assist national standards setters, firms, IFAC member bodies and others as they adopt and/or implement the revised and restructured long association provisions in Part 4A of the Code.