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Upholding Public Interest And Safeguarding Stakeholders’ Trust: Keeping Auditing And Assurance Standards Fit-For-Purpose

TAKEAWAYS When auditing and assurance standards are not robust, or are insufficiently current to keep pace with the changing demands of stakeholders, their value and relevance diminish. Auditors should keep abreast of the developments on the auditing and assurance standards; here are the key developments of relevance: SSA 600 (Revised); exposure drafts ISA 570 (Revised), …

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At The Inflection Point Of Sustainability Reporting: Where Are We Headed Next?

TAKEAWAYS Within the past three years alone, we have witnessed a slew of important developments that are driven by the demand for decision-useful information from stakeholders who support climate action or other sustainability causes. We are at the cusp of sustainability reporting being part of mainstream reporting. Just as adapting to the climate crisis is …

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