IESBA Releases Snapshot on Ethics and Independence Approach to Technology

2026-07-01T18:51:41+02:00

LATEST UPDATE IESBA Releases Snapshot on Ethics and Independence Approach to Technology Snapshot explains how the IESBA Code applies to the use of technology. Highlights ethics and independence considerations arising from AI, digital assets, and other technologies. Outlines IESBA’s three-pillar approach to keeping the Code fit for purpose in a fast-changing environment. The International Ethics Standards Board for Accountants (IESBA) has released a new snapshot focused on ethics and independence in the use of technology. IESBA’s snapshots are short, plain-language overviews designed to help professionals and stakeholders to quickly understand IESBA's approach to key topics. [...]

IESBA Releases Snapshot on Ethics and Independence Approach to Technology2026-07-01T18:51:41+02:00

Photographic Evidence

2026-04-01T10:31:09+02:00

When an auditor obtains photographic evidence to support audit procedures, the requirements for audit evidence need to be considered, i.e. Sufficient and appropriate Relevant and reliable Accurate and complete Sufficiently precise for purpose It should be kept in mind that evidence is persuasive, rather than conclusive. ISA 200 para 5: ‘As the basis for the auditor’s opinion, ISAs require the auditor to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error. Reasonable assurance is a high level of assurance. It is [...]

Photographic Evidence2026-04-01T10:31:09+02:00
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