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

• Comment letters received

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

• Comment letters received