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ISA 330: A Proposed Shift towards a More Genuinely Risk-based Audit

2026-11-03T13:08:32+02:00

The IAASB has proposed removing paragraph 18 of ISA 330, the requirement for substantive procedures on every material balance. What does it mean for a risk-based audit?

ISA 330: A Proposed Shift towards a More Genuinely Risk-based Audit2026-11-03T13:08:32+02:00

Staff Audit Practice Alert 13: Strengthening Public Sector Audits – Identifying and Responding to Public Sector-Specific Risks

2026-09-30T14:33:06+02:00

IRBA issues Staff Audit Practice Alert 13, guiding registered auditors on identifying and responding to public sector-specific audit risks.

Staff Audit Practice Alert 13: Strengthening Public Sector Audits – Identifying and Responding to Public Sector-Specific Risks2026-09-30T14:33:06+02:00

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