Professional Skepticism

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Presentation transcript:

Professional Skepticism Lyn Provost, Professional Skepticism IAASB Subgroup Chair IAASB Meeting, New York, USA Agenda Item 9 September 21, 2018

IAASB Professional Skepticism Way Forward Provide advice on key projects Distribute regular communication on professional skepticism Provide input into the IAASB’s Strategy for 2020–2023 through the Consultation Paper Foster good relationships with IESBA and IAESB

Provide advice on key projects Quality projects (ISQC 1, ISQC 2, ISA 220) EER (Next year) ISA 315 (Revised) Responses to Exposure Draft ISA 540 (Revised) Implementation ISA 600 (Next year)

Distribute regular communication on professional skepticism Communiqué #1 (see handout) Proposed content and timing of communiqué #2

Provide input into the IAASB’s Strategy for 2020–2023 through the Consultation Paper Reflection on discussion of Strategy consultation paper Audit evidence

Foster good relationships with IESBA and IAESB Regular Chairs calls IESBA Consultation Paper / Project Structured changes to IAESB

Any comments or requests? IAASB Input Any comments or requests?