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International News
IAASB Issues New Non-Authoritative Guidance on Fraud in an Audit of Financial Statements
05 May 2022
The guidance illustrates the relationship and linkages between International Standard on Auditing (ISA) 240, The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements, and other ISAs when planning and performing an audit engagement and reporting thereon.
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International News
New IAASB Factsheet Addresses Engagement Team Definition
02 May 2022
The International Auditing and Assurance Standards Board (IAASB) has released a new fact sheet to address the clarified definition of “engagement team” and its possible impacts, including recognition that engagement teams may be organized in a variety of ways, including across different locations or by the activity they are performing.
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International News
IAASB Modernises Standard for Group Audits in Support of Audit Quality
07 Apr 2022
The International Auditing and Assurance Standards Board (IAASB) released International Standard on Auditing (ISA) 600 (Revised), its revised standard for group audits.
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International News
IFAC Releases New Implementation Tool on Auditing Accounting Estimates
06 Apr 2022
The implementation tool provides an overview of steps and related matters to consider in auditing accounting estimates and disclosures to assist auditors in implementing SSA 540 (Revised) Auditing Accounting Estimates and Related Disclosures.
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International News
IAASB Releases New Webinar on Implementation of Quality Management Standards
06 Apr 2022
This is the fourth webinar of IAASB’s Quality Management Webinar series, focusing on the governance and leadership, relevant ethical requirements and information and communication components of the system of quality management.
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International News
New Implementation Guide Available for Quality Management for Audits of Financial Statements
17 Feb 2022
The guide will help stakeholders understand and implement the requirements of the International Standard on Auditing (ISA) 220, Quality Management for an Audit of Financial Statements.
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International News
IAASB Releases Conforming and Consequential Amendments Aligning Existing IAASB Standards to New, Revised Quality Management Standards
19 Jan 2022
The amendments address actual or perceived inconsistencies between the quality management standards and IAASB standards. They are effective as of 15 December 2022.
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International News
New Technology-Focused FAQ Available
07 Dec 2021
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.
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International News
First-Time Implementation Guide for ISQM 1 Updated and Reissued
28 Sep 2021
Revisions were made to provide further context and clarification to the section on evaluating the system of quality management under pages 89 – 92.
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International News
ISCA Invites Comments on IAASB’s Exposure Draft: Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE)
10 Sep 2021
ISCA seeks comments on IAASB’s exposure draft on this new standard, which is drafted to be proportionate to the typical nature and circumstance of an audit of a less complex entity. Please send comments to technical@isca.org.sg by 9 November 2021.
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