CPD: ISRS 4400 (Revised) A High-Level Overview of the Proposed Changes
On 15 November 2018 the International Auditing and Assurance Standards Board (IAASB) issued the exposure draft of proposed ISRS 4400 (Revised), Agreed-Upon Procedures Engagements (ED-4400), for public comment by 15 March 2019. The project to revise ISRS 4400 was started seeing that the standard had been developed more than 20 years ago and the growing…
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