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ISCA has provided comments on IAASB’s Consultation Paper on their Proposed Strategy and Work Plan for 2024–2027.
ISCA urged for the prioritisation of technology targeted projects to update the ISAs for the impact of technology, especially in relation to auditing of complex IT environment and digital assets.
ISCA is also supportive of the IAASB’s intention to develop further sustainability assurance reporting standards after the completion of the ISSA 5000[1] as the overarching standard for sustainability assurance.
Click here to read our detailed comments.
Click here for IAASB’s Consultation Paper.
[1] International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements. The exposure draft of ISSA 5000 is expected to be issued by the IAASB in Q2 2023 for comments, with target issuance by 1H 2025.