مقاله انگلیسی رایگان در مورد برنامه کاری سال 2017-2018 IAASB : بهبود کیفیت حسابرسی

In 2015‒2016, the International Auditing and Assurance Standards Board (IAASB) commenced work, and has expended significant efforts, on revisions to a number of International Standards on Auditing (ISAs) and its International Standard on Quality Control (ISQC) 1.1 The objective of these efforts is to address issues and challenges identified by the IAASB’s ISA Implementation Monitoring project, as well as from feedback of its stakeholders, through meetings, inspection findings, outreach and roundtables. This work effort has reflected the IAASB’s strong commitment to meeting the expectations of stakeholders regarding the application of the ISAs and ISQC 1, both of which serve a fundamental role in underpinning audit quality, in the private and public sectors. Taking the efforts on the various projects currently underway at the start of 2017 into account, the IAASB has identified its planned priorities and actions for 2017–2018, with consideration also given to: • The strategic objectives as set out in The IAASB’s Strategy for 2015–2019, and stakeholders views on the continuing relevance of these strategic objectives. • Certain factors guiding the identification of potential priorities and actions in its work plan.2 • The deployment of available resources, including Board capacity as well as Staff resources, in a way that has the greatest potential to serve the public interest. The IAASB publicly consulted its stakeholders on its planned priorities and actions for 2017‒2018 through a survey. In the responses to the 2017‒2018 Work Plan consultation, the IAASB’s stakeholders recognized the importance of completing work that was already in progress at the start of 2017, and supported the continuing prioritization of these projects. As part of the 2017‒2018 Work Plan consultation, the IAASB also confirmed that its strategic objectives set out in The IAASB’s Strategy for 2015–2019 remain relevant. Accordingly, the IAASB determined that there is no need to reevaluate its focus on revising some of its key ISAs and ISQC 1, and agreed to continue prioritizing the projects already underway at the start of 2017.