Consultation on ISA 600 - Audits of Group Financial Statements
The International Auditing and Assurance Standards Board (IAASB) is revising the International Standard on Auditing 600, Audits of Group Financial Statements (including the Work of Component Auditors).
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A note from our new Chair, Michele Embling
Having been a member of the Board since the inception of the XRB, it is a privilege to Chair the XRB through the next phase of its evolution.
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Is going concern an issue addressed by auditors in an interim review?
Misha Pieters of the XRB Assurance Standards team has put together this useful summary to highlight the issues and the options.
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Ethics made easy…
Misha Pieters of the XRB Assurance Standards team has put together this useful digest to highlight what you need to know about the updated Code of Ethics for Assurance Practitioners.
Wondering how to audit service performance information?
Misha Pieters of the XRB Assurance Standards team has put together this useful digest to highlight what you need to keep in mind when auditing service performance information.
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A revamped Code of Ethics for Assurance Practitioners – what you need to know
Come June next year, the revised and restructured international Code of Ethics (the International Code) will take effect. It’s more user-friendly, easier to navigate and enforce, to help you deal with any ethical dilemmas you may face...
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XRB plans for challenging next five years
I am thrilled to commence a new chapter in XRB’s communication strategy by drawing attention to global/national developments, challenges facing the accounting profession relating to standard-setting and general topical items by way of a regular blog...
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