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10 January 2011

IAASB stellt Strategie und Arbeitsprogramm für 2012 - 2014 vor


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The IAASB released for comment its Proposed Strategy and Work Program for 2012-2014. The Consultation Paper was developed with input from the IAASB’s April 2010 Strategy Survey. It highlights issues facing the accounting profession and suggests priority activities for the IAASB during 2012–2014.


The IAASB is proposing to remain focused on three strategic areas:
  • Developing and revising standards and pronouncements;
  • Monitoring and facilitating adoption of those standards; and
  • Responding to implementation concerns and improving the consistency of the standards’ practical application.
Prof. Arnold Schilder, chairman of the IAASB, noted: “An important consideration in setting the IAASB’s work program is determining an appropriate balance between ensuring that the clarified International Standards on Auditing are successfully implemented and kept up to date, while also supporting new and emerging assurance services and addressing the needs of small and medium entities and practices. Therefore, it will be essential for stakeholders to signal where they believe the IAASB’s time, in the public interest, should be spent.”
A number of issues identified in the initial strategy consultation are already being addressed in the IAASB’s current work program. As outputs of its December meeting, the IAASB will be releasing a number of publications over the next several weeks, including: exposure drafts of proposed International Standard on Assurance Engagements 3410, Assurance on Greenhouse Gas Statements and revised International Standard on Review Engagements 2400, Engagements to Review Historical Financial Statements; a Discussion Paper entitled The Evolving Nature of Financial Reporting: Disclosure and Its Audit Implications; and a publication entitled Audit Quality: An IAASB Perspective to stimulate further thought and discussion on the topic amongst stakeholders.
“The Proposed Strategy and Work Program for 2012–2014 reflects a continued focus on these and other important projects currently underway,” said IAASB Technical Director James Gunn, adding: “At the same time, it also looks forward more broadly and seeks views on other new initiatives to fulfill the IAASB’s public interest mandate.”

Press release

© IAASB - International Auditing and Assurance Standards Board


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