ISRS 4400 Revised Archives - Leaf Quality Systems (Pty) Ltd

Agreed-Upon Procedures Engagements Webinar

2026-02-12T12:25:39+02:00

Practical Application of ISRS 4400 (Revised) What You Will Learn Core principles underlying ISRS 4400 (Revised) Key requirements for planning and performing AUP engagements Drafting and agreeing on a clear and effective engagement letter How to report findings with precision and clarity Practical application through common AUP scenarios Typical findings and challenges encountered in practice Content and outline: In today's complex and fast-paced business environment, stakeholders increasingly require specific, factual information to make critical decisions without the need for a full audit or review. This is where Agreed Upon Procedures (AUP) engagements come in. [...]

IAASB Issues Narrow-Scope Amendments Related to IESBA’s Using the Work of Experts

Leaf Quality Systems2026-01-29T15:11:57+02:00

LATEST UPDATE IAASB Issues Narrow-Scope Amendments Related to IESBA’s Using the Work of Experts The International Auditing and Assurance Standards Board (IAASB) has published narrow-scope amendments to its standards arising from the International Ethics Standards Board for Accountants’ (IESBA) Using the Work of an External Expert project. These narrow-scope amendments are available on: https://www.iaasb.org/publications/narrow-scope-amendments-iaasb-standards-arising-iesba-s-using-work-external-expert-project They respond to the IESBA’s recently approved revisions to its International Code of Ethics for Professional Accountants (including International Independence Standards), which introduced, among others, explicit ethical requirements for using the work of external experts in audit, assurance, and non-assurance engagements. The IAASB’s updates [...]