ANALYSIS: IS YOUR EER CREDIBLE AND TRUSTWORTHY?
PART 1: EMERGING FORMS OF EXTERNAL REPORTING On 16 August 2016 the International Auditing and Assurance Standards Board (IAASB issued the discussion paper (DP) Supporting Credibility and Trust in Emerging Forms of External Reporting:1 Ten Key Challenges for Assurance Engagements,2 which has been prepared by the IAASB’s Integrated Reporting Working Group (IRWG) for comment by…