IRBA Newsletter Issue 52

Issue 52 | October-December 2020 8 INTERNATIONAL AUDIT AND ASSURANCE STANDARDS BOARD IAASB Projects in Progress • Audit evidence. • Technology. • Group audits (ISA 600). • Extended external reporting (EER) assurance. • Audits of less complex entities (LCE). • Professional scepticism. • Complexity Understandability Scalability Proportionality (CUSP). • ISA 540 (Revised) Implementation. • Auditor Reporting Implementation. • Fraud. • Going Concern. More information on these projects is available on the IAASB website . STANDARDS cont.