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The International Auditing and Assurance Standards Board (IAASB) has announced additional opportunities for stakeholders to engage with its proposed revisions to ISA 330, The Auditor's Responses to Assessed Risks; ISA 500, Audit Evidence; and ISA 520, Analytical Procedures, during the public consultation period.
A new User Consultation Survey provides a targeted way for users of financial statements to share their perspectives on selected aspects of the proposals, without needing to address the full range of matters covered by the consultation. The IAASB is also
hosting a two-part webinar series, open to all interested stakeholders, to provide an overview of the proposals and opportunities to engage directly with IAASB experts.
User Consultation Survey
Recognizing that these stakeholders may have particular perspectives on certain aspects of an audit, rather than the full range of matters addressed in the exposure drafts, the survey provides a focused way for them to contribute to the consultation.
The IAASB is particularly interested in users’ views on four areas:
- Technology-Driven Enhancements
- Evaluating the Relevance and Reliability of Information Intended to Be Used as Audit Evidence
- Classes of Transactions, Account Balances and Disclosures that Are Material but Not Significant
- Threshold for Evaluating Differences from Auditor’s Expectations When Designing and Performing Substantive Analytical Procedures
The User Consultation Survey is open until December 15, 2026, in line with the public consultation deadline.
Global Webinar Series
The IAASB will also host a two-part global webinar series open to all interested stakeholders. The webinars are designed to help participants understand the proposed revisions, whether they are preparing a formal response, considering feedback on particular
aspects of the proposals, or simply seeking to learn more.
Participants will hear directly from IAASB experts about key aspects of the proposals and have an opportunity to ask questions during Q&A sessions.
Details are as follows:
Webinar #1: Overview of AE&RR Proposals and Reference Framework – Proposed ISA 500 (Revised)
- 29 September 2026, 10:00 a.m.–12:00 p.m. UTC (Singapore Time 29 September 2026, 6:00 p.m.–8:00 p.m.)
- 30 September 2026, 7:00 p.m.–9:00 p.m. UTC (Singapore Time 1 October 2026, 3:00 a.m.–5:00 a.m.)
Webinar #2: Performance Aspects of the AE&RR Proposals – Proposed ISA 330 (Revised) and Proposed ISA 520 (Revised)
- 6 October 2026, 10:00 a.m.–12:00 p.m. UTC (Singapore Time 6 October 2026, 6:00 p.m.–8:00 p.m.)
- 7 October 2026, 7:00 p.m.–9:00 p.m. UTC (Singapore Time 8 October 2026, 3:00 a.m.–5:00 a.m.)