Our roundup of regulatory news.
Audit and Assurance
IAASB publishes guidance on the use of technology in audit
8 February 2023
The Technology Consultation Group of the International Auditing and Assurance Standards Board (IAASB) has published non-authoritative guidance to help with performing audit procedures using automated tools and techniques.
The Technology Consultation Group of the International Auditing and Assurance Standards Board (IAASB) has published non-authoritative guidance to help with performing audit procedures using automated tools and techniques.
IAASB consults on less complex group audits
24 January 2023
The International Auditing and Assurance Standards Board (IAASB) has opened a public consultation into a group audit-specific section of the proposed auditing standard for less complex entities (LCEs). The exposure draft is open for public comment until 2 May 2023.
The International Auditing and Assurance Standards Board (IAASB) has opened a public consultation into a group audit-specific section of the proposed auditing standard for less complex entities (LCEs). The exposure draft is open for public comment until 2 May 2023.
IAASB Digital Technology Market Scan: Robotic Process Automation
12 January 2023
The International Auditing and Assurance Standards Board’s (IAASB) Disruptive Technology Team has released their sixth market scan exploring Robotic Process Automation. This covers what is robotic process automation and why is it important, the latest developments and what this might mean for the IAASB.
The International Auditing and Assurance Standards Board’s (IAASB) Disruptive Technology Team has released their sixth market scan exploring Robotic Process Automation. This covers what is robotic process automation and why is it important, the latest developments and what this might mean for the IAASB.
Financial Reporting
IASB explains decisions on business combinations
31 January 2023
The International Accounting Standards Board (IASB) has published an ‘In Brief’ article explaining two major decisions that have been made in the Business Combinations – Disclosures, Goodwill and Impairment project.
The International Accounting Standards Board (IASB) has published an ‘In Brief’ article explaining two major decisions that have been made in the Business Combinations – Disclosures, Goodwill and Impairment project.
