In the Work Plan, the IAASB anticipates standard-setting projects on going concern, fraud, and audit evidence, and work to address the needs of auditors of Less Complex Entities, among other topics. The Work Plan describes how the IAASB intends to increase its focus on emerging issues, while completing the existing work already committed to and underway. Maintain and deepen relationships with stakeholders to achieve globally relevant, progressive and operable standards.Innovate the IAASB’s ways of working to strengthen and broaden our agility, capabilities, and capacity to do the right work at the right time.Increase the emphasis on emerging issues to ensure that the IAASB International Standards provide a foundation for high-quality audit, assurance and related services engagements.The IAASB’s Strategy for 2020-2023 and Work Plan for 2020-2021 sets three strategic objectives to focus IAASB priorities and resources on during 2020‒2023.
In doing so, the IAASB enhances the quality and uniformity of practice throughout the world and strengthens public confidence in the global auditing and assurance profession. The International Auditing and Assurance Standards Board (IAASB) is an independent standard-setting body that serves the public interest by setting high-quality international standards for auditing, quality control, review, other assurance, and related services, and by facilitating the convergence of international and national standards. International Auditing and Assurance Standards Board
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