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International News
IAASB Strengthens Auditor Responsibilities for Going Concern through Revised Standard
09 Apr 2025
The IAASB issued ISA 570 (Revised 2024), Going Concern on 9 April 2025. The revised standard is effective for audits of financial statements for periods beginning on or after 15 December 2026.
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International News
IAASB Releases First-Time Implementation Guide for the ISA for LCE
27 Mar 2025
The guide provides an overview of the standard’s concepts, structure, and format.
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International News
IAASB Issues New Guidance on ISSA 5000, General Requirements for Sustainability Assurance Engagements
03 Feb 2025
Following the issuance of ISSA 5000, the IAASB released new guidance to support practitioners in the implementation of the standard.
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International News
IAASB Publishes ISSA 5000, General Requirements for Sustainability Assurance Engagements
12 Nov 2024
The International Auditing and Assurance Standards Board (IAASB) published the International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements.
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International News
IAASB Unveils New Technology Position to Shape the Future of Audit and Assurance Standards
09 Oct 2024
The International Auditing and Assurance Standards Board (IAASB) announced the adoption of a new Technology Position that will guide how the IAASB adapts its work to embrace the intersection of audit, assurance, and technology. This new position marks a significant step forward in the IAASB’s ongoing commitment to enhancing the quality and relevance of its standards in the face of rapid technological advancement.
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International News
IFAC Releases Third Installment in Implementation Support Series for Small Firms on the IAASB's Quality Management Standards
30 Sep 2024
The International Federation of Accountants (IFAC) released the third and final installment in a three-part publication series to help small and medium-sized practices implement the International Auditing and Assurance Standards Board’s (IAASB) quality management standards. Installment Three: Monitoring and Remediation provides tips and guidance for the practical implementation of the monitoring and remediation of a firm’s system of quality management.
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International News
IAASB Publishes New ISA for LCE Adoption Guide
25 Sep 2024
The adoption guide is designed to help jurisdictions adopt the International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE). The guide provides valuable insights into the adoption process, highlighting common steps and successful approaches, while also addressing potential challenges.
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International News
IAASB releases 2022-2023 Public Report: Balancing Effectiveness and Timeliness in Audit and Assurance Standard Setting
10 Sep 2024
The report offers a comprehensive overview of the IAASB’s progress in addressing key public interest issues and reiterates its strategic direction to continue bolstering confidence in audits and assurance engagements.
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International News
New Guidance Available from IAASB on Using the ISA for LCE
27 Aug 2024
New guidance on the application of the International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE) will help users in determining the appropriate situations to use the standard. It is useful for firms developing related policies or procedures and auditors determining whether the standard is appropriate to use for a specific engagement.
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International News
New ISA for LCE Guidance on Auditor Reporting
11 Jul 2024
This International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE) guidance provides assistance for auditors about modifications to the auditor’s report when using the ISA for LCE. It also includes information on using emphasis of matter and other matter paragraphs, reporting on other information, and reporting on a material uncertainty related to going concern. Additionally, the guidance features eight illustrative auditor’s reports, including examples of adverse opinions, disclaimer of opinion, and opinions when there is a material uncertainty related to going concern.
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