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2024

Date Subject             
5 June 2024                    

IAASB Proposed International Standard on Auditing 240 (Revised), The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and Proposed Conforming and Consequential Amendments to Other ISAS

 

8 April 2024 

IAASB Exposure Draft Proposed Narrow Scope Amendments to:

  • International Standards on Quality Management (ISQMs);
  • International Standards on Auditing (ISAs); and
  • International Standard on Review Engagements (ISRE) 2400 (Revised), Engagements to Review Historical Financial Statement

 

as a Result of the Revisions to the Definitions of Listed Entity and Public Interest Entity in the IESBA Code

 

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