Enhancing IAASB & IESBA Coordination and Connectivity

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Presentation transcript:

Enhancing IAASB & IESBA Coordination and Connectivity Joint IAASB & IESBA Meeting September 2018

Enhancing IAASB & IESBA Coordination and Connectivity 2017 Joint Plenary Principles and Criteria: Making Coordination Work Priority Cross-Over Topics Including Professional Skepticism, EQCR Objectivity & ISQC 1, The Restructured Code and IAASB Standards Project Application Strategy & Work Plan Cycles Audit Ethics 2018 Joint Plenary Strategic Perspectives – Kevin Dancey IAASB-IESBA Strategies & Work Plans Directional Thinking & Identifying Future Coordination Opportunities E.g. Technology, The Code & Assurance and Related Services, etc. Joint Break-out Discussions Exchange of Views and Ideas on Selected Discussion Topics of Relevance to Coordination

Enhancing Connectivity Member liaisons Megan Zietsman (IAASB), Sylvie Soulier (IESBA) Regular and ongoing contact, cross-CAG attendance, guidance and input at technical and project levels as needed Overall, better mutual understanding and respect resulting from open-minded dialogues Staff level Technical Directors designated lead staff coordinators More systematic coordination-specific staff meetings Additional initiatives Periodic cross-Board update & awareness teleconferences Joint CAG and joint NSS awareness & discussion sessions Audit Ethics

Audit Ethics Current Cross-Over & Common Interest Initiatives Areas of Coordination Current Cross-Over & Common Interest Initiatives Professional Skepticism EQCR Objectivity & ISQC 1, and ISA 220 The Code & Assurance and Related Services The Restructured Code and IAASB Standards Technology Future Strategies and Work Plans Audit Ethics

Coordination Within IAASB and IESBA Initiatives Universe AUDIT ETHICS Estimates Non-Assurance Services Risk Assessment Restructured Code Roll-out Group Audits Code Materiality Quality Management Tax Planning Services Coordination SMP Audit Strategy Strategy Fees Topics Data Analytics Technology & Ethics QC and EQCR PIEs E-Code Skepticism for PAs Professional Skepticism Emerging Reporting Service Delivery Models Audit Evidence NOCLAR Post Impl’n

Strategies and Work Plans Sept 17 Mar 18 June 18 Sept 18 Dec 18 IESBA 2019-23 CP Feedback SWP Final SWP CP Joint CAG Joint Plenary Joint Plenary SWP Survey Survey Feedback SWP CP IAASB 2020-23 IESBA Update Webinar IAASB Update Webinar Possible Joint Steering / Planning Cttee teleconference - TBC

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