Proposed ISSA 5000 can be applied to: Information about all sustainability topics and aspects of topics; Information prepared in accordance with any sustainability reporting framework, standard or other suitable criteria

1.0 BACKGROUND. 1.1 The International Foundation for Ethics and Audit (the Foundation) was formed to house the International Auditing and Assurance Standards Board (IAASB) to function as an expert and objective independent standard-setting body under the oversight of the Public Interest Oversight Board (PIOB). The IAASB is designated as the responsible body, under its …

Jan 27, 2025 · The IAASB developed this guide to provide practical non-authoritative guidance intended to assist practitioners in conducting assurance engagements in accordance with International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements (ISSA 5000). ISSA 5000 addresses assurance …

Jan 27, 2025 · The IAASB's ISSA 5000, along with the IESBA's IESSA and other sustainability-related standards, constitute a cohesive package of global standards for sustainability assurance that responds to market demand and calls from regulators and other stakeholders for reliable, credible, comparable, and trustworthy sustainability information.

Jan 27, 2025 · This IAASB fact sheet provides an overview and highlights of the International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements. It includes who the standard applies to, what it covers, and what the standard provides to practitioners, stakeholders, and those who rely on reported sustainability …

Feb 10, 2025 · The International Auditing and Assurance Standards Board (IAASB) sets high-quality international standards for auditing, assurance, and quality management that strengthen public confidence in the global profession.

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Fraud. Updated December 2024. In December 2024, the IAASB discussed a summary of the feedback and the Fraud Task Force’s recommendations on the way forward for several questions in the Explanatory Memorandum to Proposed ISA 240 (Revised), The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and Proposed Conforming and …

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Oct 9, 2024 · Cambios limitados a la NIA 700 (Revisada), Formación de la opinión y emisión del informe de auditoría sobre los estados financieros y NIA 260 (Revisada), Comunicación con los responsables del gobierno de la entidad