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Proposed International Standard on Auditing 500

Coordination with IESBA and Other IAASB Task Forces and Consultation Groups IESBA

In January 2022, Staff of the International Ethics Standards Board for Accountants (IESBA) performed a high-level review of ED-500 to identify any relevant ethical considerations or matters pertaining to audit evidence. Given the introduction of new or enhanced requirements in ED-500 to reinforce the auditor’s exercise of professional skepticism, the IESBA Staff recommended that the IAASB consider:

  • The provisions related to an inquiring mind and professional judgment in the IESBA International Code of Ethics for Professional Accountants (including International Independence Standards) (IESBA Code).

  • Whether there may be matters included in the IESBA Exposure Draft Proposed Technology- related Revisions to the Code that may be relevant to the Task Force’s work.

In July 2022, IESBA Staff performed a follow-up review of ED-500, noting that their recommendations were satisfactorily addressed. In addition, no significant matters warranting further IESBA coordination were noted.




Anexo Folio 6
.- Propuesta de Norma Internacional de Auditoría 500 (Revisada), Evidencia de
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