Objective

The objective of this workstream was to develop drafting principles and guidelines to address complexity, understandability, scalability and proportionality (CUSP) in developing International Standards on Auditing (ISAs).

Auditing Accounting Estimates in the Current Evolving Environment Due to COVID-19

Completed

Auditing Accounting Estimates in the Current Evolving Environment Due to COVID-19

Completed

Review Engagements on Interim Financial Information in the Current Evolving Environment Due to COVID-19

Completed

Auditing Accounting Estimates in the Current Evolving Environment Due to COVID-19

Completed

Auditing Accounting Estimates in the Current Evolving Environment Due to COVID-19

Completed

Review Engagements on Interim Financial Information in the Current Evolving Environment Due to COVID-19

Completed

Proposed International Standard on Auditing 600 (Revised): Special Considerations -- Audits of Group Financial Statements (Including the Work of Component Auditors)

In Progress

ISA 540 (Revised) - At A Glance and Basis for Conclusions

Completed