LATEST UPDATE
The IRBA Seeks Feedback on the IAASB’s Proposed Revisions to Three International Standards on Auditing Addressing Audit Evidence and Responses to Assessed Risks
The International Auditing and Assurance Standards Board (IAASB) has released for public consultation Exposure Drafts proposing concurrent revisions to three International Standards on Auditing (ISAs), namely ISA 330, ISA 500 and ISA 520, available on:
The IRBA’s Committee for Auditing Standards welcomes comments on all matters addressed in the Exposure Drafts: IAASB’s Proposed Revisions to International Standards on Auditing (ISA) 330, The Auditor’s Response to Assessed Risks, ISA 500, Audit Evidence, ISA 520, Analytical Procedures, available on:
https://irba.co.za/audit-and-ethics-pronouncements/exposure-drafts-and-comment-letters/
This includes feedback using the applicable response template.
Stakeholders are also invited to comment on matters relevant to the South African context.
Comments should be submitted via email to standards@irba.co.za by 6 November 2026, or directly to the IAASB via its website by 15 December 2026.
A PDF copy of the Exposure Drafts and the response template (MS Word format) are available on the IRBA website. For assistance or further information, also contact standards@irba.co.za