IRBA Newsletter Issue 52

STANDARDS cont.

INTERNATIONAL

AUDIT

AND

ASSURANCE

STANDARDS BOARD IAASB Projects in Progress • Audit evidence. • Technology. • Group audits (ISA 600). •

Extended external reporting (EER) assurance.

• •

Audits of less complex entities (LCE).

Professional scepticism.

• Complexity Understandability Scalability Proportionality (CUSP). • ISA 540 (Revised) Implementation. • Auditor Reporting Implementation. • Fraud. • Going Concern.

More information on these projects is available on the IAASB website .

Issue 52 | October-December 2020 8