Conforming Amendments to the IAASB Preface The Preface to the International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements (the IAASB Preface) within the IAASB Handbook describes the scope and authority of the pronouncements that the IAASB issues. With the introduction of a new category of international standard for the proposed standard, conforming amendments to the IAASB Preface will therefore be required. The proposed conforming amendments to the IAASB Preface within this document set out the changes to facilitate this new category of international standard within the IAASB’s International Pronouncements and present the proposed conforming amendments to the IAASB Preface. Do you agree with the proposed conforming amendments to the IAASB Preface? If not, why not, and what further changes may be needed?

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The objective of the IAASB is to serve the public interest by setting highquality auditing assurance ... View the full answer