Joint APESB and IESBA Guidance on Application of IESBA Code
To assist professional accountants with ethically navigating the challenges and opportunities brought by rapid advances in technology, the staff of the Australian Accounting Professional & Ethical Standards Board (APESB) and the staff of the International Ethics Standards Board for Accountants (IESBA) jointly released Applying the Code’s Conceptual Framework to Independence: Practical Guidance for Auditors In Technology-related Scenarios, available on:
The publication describes key technology-related provisions of the IESBA Code, as well as providing auditors with three practical examples involving technology-related non-assurance services as illustration.
Learn more about IESBA’s technology work by clicking on the following link: