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The International Auditing and Assurance Standards Board (IAASB), The Institute of Chartered Accountants of Scotland (ICAS) and The International Association for Accounting Education and Research (IAAER) are delighted to announce a new global call for research to gather independent evidence to inform the IAASB’s crucial standard setting process.
The call for research asks for proposals which will help to inform the IAASB, and specifically asks for research to address the following topics:
o Data analytics;
o Materiality;
o Audit quality;
o Preliminary announcements and the role of the auditor;
o Professional judgment and professional skepticism; and
o New and revised auditor reporting standards
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