ISA 600 Revised 2022: Enhancing the Auditor’s Report
The International Auditing and Assurance Standards Board (IAASB) recently released the revised International Standard on Auditing (ISA) 600, which is effective for audits of financial statements for periods beginning on or after December 15, 2023. The revised ISA 600 is a significant step towards enhancing the auditor’s report’s transparency and clarity. The changes in the…