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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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International News
New Quality Management Implementation Guides Available
14 Jun 2021
The International Auditing and Assurance Standards Board (IAASB) released two guides to help stakeholders implement its suite of quality management standards.
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International News
IAASB Quality Management Webinar Series
31 May 2021
The IAASB will be hosting a series of free webinars on the recently issued International Standard on Quality Management (ISQM) 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements.
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International News
Comments Sought on Conforming Amendments to the IAASB’s Other Standards and Framework due to the New and Revised Quality Management Standards
08 Apr 2021
The International Auditing and Assurance Standards Board (IAASB) issued its exposure draft (ED) addressing changes in some of its standards and framework resulting from the new and revised quality management standards that were issued in December 2020.
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International News
Comments Sought on IAASB’s Discussion Paper on Fraud and Going Concern in an Audit of Financial Statements
11 Nov 2020
The IAASB issued a Discussion Paper (DP) titled Fraud and Going Concern in an Audit of Financial Statements: Exploring the Differences Between Public Perceptions About the Role of the Auditor and the Auditor’s Responsibilities in a Financial Statements Audit.
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International News
Organizations’ Audit Committees Must Rise To the Challenges of the ‘New Normal’
07 Jul 2020
As organizations confront the immediate and longer-term implications of COVID-19, The Institute of Internal Auditors (IIA) and the International Federation of Accountants (IFAC) today issued a call to action for audit committees to ensure objective oversight of organizational activities, including risk management, performance, controls, and key processes.
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International News
Comments Sought on IAASB’s Exposure Draft on Proposed Non-Authoritative Guidance: Extended External Reporting (EER) Assurance
31 May 2020
The IAASB issued its Exposure Draft (ED) on non-authoritative guidance on extended external reporting (EER) assurance.
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