IAASB SETS NEW STRATEGY FOR AUDIT QUALITY

摘要

The International Auditing and Assurance Standards Board, which operates under the auspices of the International Federation of Accountants, released its Strategy for 2015-2019: Fulfilling Our Public Interest Mandate in an Evolving World and its Work Plan for 2015-2016: Enhancing Audit Quality and Preparing for the Future in late December. The board's five-year strategy is underpinned by three strategic objectives that reflect a continued focus on International Standards on Auditing as the basis for high-quality audits, the importance of the lAASB's standards for other services to address emerging needs of stakeholders, and the board's intention to strengthen collaboration with others to address public interest matters relevant to its work.