030 Report by Auditing Standards Board, “auditing tools -Audit Plan- (interim report)”(exposure draft)
Auditing Standards Board announced on 27th August
2010 an interim report “auditing tools –Audit Plan-”
International Auditing and Assurance Standards Board
(IAASB) of International Federation of Accountants (IFAC)
are currently undertaking Clarity Project. And in order to
correspond to it, they are creating new Auditing Standards
Board Reports and revising the existing ones, which made
them think that they also need to create and announce
publicly auditing tools based on new Auditing Standards
Board Reports.
Audit procedures and tools are to be reconsidered in
terms of their differences as they might be effective from
the accounting year beginning after April 2011 at the earliest.
