Voortgangsrapportage IAASB over implementatie clarified ISA's

donderdag 4 november 2010 | 0 reacties

De International Auditing and Assurance Standards Board (IAASB) van de IFAC heeft een rapport gepubliceerd over de werelwijde voortgang bij de implementatie van de clarified International Standards on Auditing (ISA's). Daarnaast heeft de IAASB een vraag-en-antwoorddocument 'Auditor Considerations Regarding Significant Unusual or Highly Complex Transactions' gepubliceerd.

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Persbericht van de IFAC:

IAASB Reports on Clarity ISA Implementation Monitoring; Releases Further Resources to Support Implementation

(New York/November 3, 2010) The International Auditing and Assurance Standards Board (IAASB) today released a progress report on its project to monitor the implementation of its clarified ISAs. The report- Implementation of the Clarified International Standards on Auditing (ISAs) -highlights key findings from the first phase of the IAASB's initiative to develop a process for gathering information to help it evaluate the effective and consistent implementation of the clarified ISAs. Following completion of the Clarity Project,* the first phase of this IAASB initiative has focused on learning more about early implementation experiences.

"Effective implementation is key to realizing the full benefits of the clarified ISAs," said Prof. Arnold Schilder, Chairman of the IAASB. "With extensive implementation efforts now underway around the world, it is important for the IAASB to obtain timely feedback on the clarified ISAs from a variety of key stakeholders. The information we gather from this first phase and subsequent efforts of our monitoring project will help the IAASB continue to meet its objective of developing high-quality ISAs.

To promote awareness and understanding of the clarified ISAs, the IAASB also has released a second series of ISA modules,** focusing on some of the new and more significantly revised ISAs. These modules cover ISAs that address materiality in planning and performing an audit of financial statements, the evaluation of identified misstatements, written representations, using the work of an auditor's expert, and auditor reporting.

As further support for ISA implementation, IAASB staff has released Auditor Considerations Regarding Significant Unusual or Highly Complex Transactions, a questions-and-answers (Q&A) publication. The Q&A highlights considerations in the ISAs that are relevant to auditing such transactions, often an area that gives rise to risks of material misstatement of the financial statements.

"These new resources will assist people responsible for adopting and implementing the clarified ISAs and, in particular, auditors as they prepare for the upcoming audit season," explained IAASB Technical Director James Gunn. He added, "This additional support underscores the IAASB's commitment to facilitating effective implementation of the ISAs and, ultimately, to enhancing audit quality."

The new ISA modules are available to download free of charge from the IAASB Clarity Center on the IAASB's website (www.iaasb.org/clarity-center). The IAASB encourages IFAC members, associates, regional accountancy bodies, and firms to use these materials and to promote their availability to their members and employees.