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As the demand for improved information and communications technologies (ICT) skills and professional skepticism proficiency grows across jurisdictions, the IAESB has been focused on addressing market demand for these competencies, skills and behaviors needed by both aspiring and current professional accountants.
Proposed Revisions to IESs 2, 3, 4, and 8—Information and Communications Technologies and Professional Skepticism speaks to strengthening professional skepticism to improve the quality of financial reporting and auditing and developing competence to meet ICT’s disruptive potential. It also reflects significant stakeholder input, including findings from the IAESB’s prior consultation on future strategy and priorities, as well as insights from surveys, academic and professional literature, roundtables, in-depth interviews, webinars and additional outreach.
Comments are requested by March 4, 2019.