Consultation response

27 September 2016

Consultation response to IAASB’s 2017-2018 work plan and strategic objectives

We recommend the International Auditing and Assurance Standards Board (IAASB) to limit its requirements as far as possible so that the ISAs remain principles based and not become complex and rules-base. We encourage the IAASB to adopt a systematic (and not piecemeal) approach to develop additional standards only if they are absolutely required on a global level.

We support the IAASB’s strategy to emphasise dialogue with stakeholders and especially to to maintain the right variety of stakeholders. It is important that the IAASB keeps addressing the real needs of smaller entities so ISAs can also be effectively applied in these environments.

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