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Technical Updates December 2018

Our round-up of legal and regulatory changes.

The International Auditing and Assurance Standards Board (IAASB) is seeking comment on its exposure draft of proposed ISRS 4400 (Revised) by 15 March 2019.

To ensure that the IAASB’s standard on AUP engagements remains relevant in the current business environment, the IAASB is proposing to enhance key concepts in the standard. The key proposals cover: