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The latest edition of the handbook includes new and revised Auditor Reporting standards designed to enhance auditor’s reports for investors and other users of financial statements, as well as changes to other International Standards on Auditing™ to address the auditor’s responsibilities in relation to going concern, financial statement disclosures, and other information (i.e., annual reports).
These substantive changes will be effective for audits of financial statements ending on or after December 15, 2016.
Volume III continues to include the IAASB’s Framework for Audit Quality: Key Elements that Create an Environment for Audit Quality, a topic that is a key area of focus in the Board’s current Work Plan.
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