NAA2612. ASB Update

This briefing by the chief auditor and chair of the Auditing Standards Board (ASB) will highlight the board’s recent activities, key standard-setting initiatives, and priorities. The presentation will provide insights into current and emerging issues affecting auditing practice and the ASB’s role in maintaining high-quality auditing standards.

Learning Objectives:

• Identify Auditing Standards Board (ASB) activities, as well as proposed and new standards.
• Recognize the impacts of proposed and new standards.