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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, secretary to ICAEW’s PCAOB Panel and ISA Group and a former deputy chair of IFAC’s SMP Committee.

January 2020 blog

This blog focuses on ISA 315 (Revised 2019), covering what has changed, why, and when it applies.

October 2019 blog

Topics in this blog include: Less complex entity (LCE) audits: responses and Extended auditor reporting.

July 2019 blog

Topics in this blog include: Audit evidence: ISA 500 and Extended external reporting (EER).

April 2019 blog

Topics in this blog include: Audits of ‘less complex entities’ (LCEs), Group audits and Agreed-upon procedures engagements: ISRS 4400 (Revised).

December 2018 blog

Topics in this blog include: Proposed ISQM 1, Proposed ISQM 2 and Proposed ISA 220.

September 2018 blog

Topics in this blog include: ED ISA 315, less complex audits and ISA 540.

June 2018 blog

Topics in this blog include: Data analytics, who uses ISAs and how and group audits.

March 2018 Blog

Topics in this blog include: Scepticism and agreed upon procedures.

December 2017 blog

Topics in this blog include: Risk analysis, estimates again and proposals to restructure IAASB.

September 2017 blog

Topics in this blog include: Estimates, quality control, extended auditor reporting.

Katharine Bagshaw