ANALYSIS: IAASB IN SOUTH AFRICA: COMPLEXITIES & CHALLENGES
SAICA recently hosted representatives from the International Auditing and Assurance Standards Board (IAASB) where the complexities and challenges relating to extant ISA 315 (Revised) were heard ‘straight from the horse’s mouth’ in the context of the IAASB’s current standard-setting projects The IAASB is an international standard-setting body tasked with issuing standards that promote high-quality auditing,…