The New and Revised Auditor Reporting Standards

A comprehensive list of resources to assist with implementation of the new and revised Auditor Reporting Standards.

The New and Revised Reporting Standards

New and revised Auditor Reporting Standards that are effective for the audits of financial statements for periods ending on or after 15 December 2016.

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Communiqués

Issued by the IRBA, these communications relate to the new and revised Auditor Reporting Standards.

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KAM on a Page

An overview of how to determine which matters are Key Audit Matters (KAM) as set out in ISA 701, Communicating Key Audit Matters in the Independent Auditor’s Report, and what is communicated in respect of KAMs.

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Questions and Answers

View a list of frequently asked questions and their answers.

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Digital media resources, magazine articles and slides

Information on the various initiatives undertaken in the roll-out of the new and revised Auditor Reporting Standards.

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IAASB’s dedicated webpage including toolkits

This is the IAASB's source for tools and resources that are focused on promoting awareness, understanding and the effective implementation of the new and revised Auditor Reporting Standards.

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SAICA

Various resources in the roll-out of the new and revised Auditor Reporting Standards.

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