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ICAS AND IAAER CALL FOR RESEARCH TO INFORM THE IAASB STANDARD-SETTING PROCESS

Authors:ICAS, IAAER, IAASB
Type:Academic papers (complete)
Website:http://www.ifac.org/news-events/2015-03/icas-and-iaaer-call-research-inform-iaasb-standard-setting-p
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The International Auditing and Assurance Standards Board (IAASB), The Institute of Chartered Accountants of Scotland (ICAS) and The International Association for Accounting Education and Research (IAAER) are delighted to announce a new global call for research to gather independent evidence to inform the IAASB’s crucial standard setting process.

Further details can be found here.

The call for research asks for proposals which will help to inform the IAASB, and specifically asks for research to address the following topics:
  • Data analytics;
  • Materiality;
  • Audit quality;
  • Preliminary announcements and the role of the auditor;
  • Professional judgment and professional skepticism; and
  • New and revised auditor reporting standards

The IAASB sets, independently and under its own authority, high-quality international standards to serve the public interest. The IAASB is committed to the goal of developing a set of robust international standards that are generally accepted worldwide in both the private and public sectors, and facilitating their adoption and implementation. The IAASB’s objectives contribute to enhanced quality and consistency of practice throughout the world, and strengthened public confidence in the global auditing and assurance profession.

Up to four research grants of £20,000 each will be awarded. The funding for this program is provided by ICAS and the ICAS Foundation (exclusively from the SATER funds).

Successful candidates will be expected to present research progress at three deliverables and submit a report for publication by the IAASB, ICAS and IAAER. Launch events for the reports may also be held to encourage dissemination of the findings and research impact amongst the profession and policy makers. Academic papers are also encouraged.
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