IAASB Enhances Auditor’s Report Transparency on Independence to Reflect Revisions in the Code
The IAASB has released amendments aimed at bolstering transparency and providing auditors with a clear mechanism to action changes to the the Code. The IAASB amended International Standard on Auditing 700 (Revised), Forming an Opinion and Reporting on Financial Statements and ISA 260 (Revised), Communication with Those Charged with Governance. The amendments are available on:
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