Audit and Assurance: Coming up next - blog series
This quarterly blog series looks at what’s new and what’s coming up in the world of international auditing and assurance. It specifically focuses on IAASB standard setting projects, highlighting the issues being discussed and progress made.
Written by Katharine Bagshaw, Manager, Auditing Standards at ICAEW and a member of IFAC’s SMP Committee and IAASB’s working groups on Agreed-upon procedures engagements and ISA 315.
July 2019 blog
Topics of this blogs include: Audit evidence: ISA 500 and Extended external reporting (EER).
Topics of this blogs include: Audits of ‘less complex entities’ (LCEs), Group audits and Agreed-upon procedures engagements: ISRS 4400 (Revised).
Topics of this blog will include Proposed ISQM 1, Proposed ISQM 2 and Proposed ISA 220.
September 2018 blog
Topics of this blog will include ED ISA 315, less complex audits and ISA 540.
Topics in this blog will include data analytics, who uses ISAs and how and group audits.
Topics in this blog will include scepticism and agreed upon procedures.
Topics in this blog will include risk analysis, estimates again and proposals to restructure IAASB.
Topics in this blog will include estimates, quality control, extended auditor reporting.