Institut računovođa i revizora Crne Gore

Odbor za međunarodne standarde revizije i uvjeravanja (IAASB) odobrio je tokom svog sastanka u decembru 2021. godine novi plan rada, pod nazivom “Fokus javnog interesa u neizvjesnim vremenima”. Do odobrenja od strane Odbora za nadzor javnog interesa (PIOB), koje se očekuje početkom aprila 2022. godine, plan rada će usmjeravati rad IAASB-a u 2022. i 2023. godini, odražavajući IAASB-ovu strategiju za period 2020-2023. godine.

Održivost i uvjeravanje u pogledu izvještavanja o faktorima vezanim za životnu sredinu, upravljanje i socijalnim fatorima (ESG) su važan dodatak novom planu rada. Pored toga, novi plan rada ističe teme kandidata u prostoru za reviziju i pregled (npr. reagovanje na procijenjene rizike od materijalno pogrešnog prikazivanja i uticaj tehnologije na različite standarde) koje će IAASB razmotriti za dalji projekat koji treba da počne u 2023.godini. Ključni fokus će ostati na nastavku i završetku projekata koji su u toku početkom 2022. godine, uključujući revizije finansijskih izveštaja manje složenih subjekata, revizijske dokaze, načelo neograničenosti poslovanja, i prevare.

„Na osnovu sve veće globalne pažnje i hitnosti u vezi sa izvještavanjem o održivosti/ESG-u i uveravanjem u vezi sa tim, IAASB posvećuje dodatne kapacitete i resurse ovim aktivnostima. “Posvećeni smo djelovanju uz osećaj hitnosti, nadograđujući se na našu postojeću platformu standarda uvjeravanja koji se već koriste širom svijeta“, rekao je predsjednik IAASB Tom Saidenstain. „Naša saradnja sa drugima i faza ubrzanog prikupljanja informacija omogućiće nam da odredimo precizan obim i vremenski okvir naših aktivnosti kako bismo preduzeli prave akcije i zadovoljili sve veće zahtjeve javnosti. „Dok čekamo odobrenje PIOB-a, želimo da naši stejkholderi znaju šta se nalazi u našem programu za ovu i 2023. godinu i da budu u mogućnosti da kreirau svoje planove u skladu sa tim“, rekao je tehnički direktor IAASB-a Vili Bota. „Inicijative i projekti u našem planu rada, posebno uvjeravanje u pogledu održivosti/ESG, su oni za koje naš odbor vjeruje da su trenutno najvažnija pitanja od javnog interesa kojima se treba baviti u obezbjeđivanju kontinuiranog kredibiliteta i povjerenja u naš rad kao globalnog kreatora standarda revizije i uvjeravanja.

Originalni tekst/Original text

The International Auditing and Assurance Standards Board (IAASB) approved a new work plan, A Public Interest Focus in Uncertain Times, during its December 2021 meeting. Pending approval by the Public Interest Oversight Board (PIOB), anticipated in early April 2022, the work plan will guide the IAASB’s work in 2022 and 2023, reflecting the IAASB Strategy for 2020-2023.


Sustainability and environmental, social, and governance (ESG) assurance are a prominent addition to the new work plan. In addition, the new work plan highlights candidate topics in the Audit and Review space (e.g., responding to assessed risks of material misstatement and the impact of technology on various standards) that the IAASB will consider for a further project to commence in 2023. A key focus will remain the progression and completion of projects underway at the start of 2022, including audits of financial statements of less complex entities, audit evidence, going concern, and fraud.


“Based on the increasing global attention, and urgency, around sustainability/ESG reporting and the assurance thereof, the IAASB is dedicating additional capacity and resources to this workstream. “We are committed to acting with a sense of urgency, building off our existing platform of assurance standards that are already used worldwide,” according to IAASB Chair Tom Seidenstein. “Our collaboration with others and an expedited information gathering phase will allow us to determine the precise scope and timing of our efforts so we take the right action to meet the growing public demand.”
“While we’re awaiting PIOB approval, we want our stakeholders to know what is on our program for this year and 2023, and be able to plan accordingly,” said IAASB Technical Director Willie Botha. “The initiatives and projects in our work plan, especially sustainability/ESG assurance, are those our board believes currently are the most pertinent public interest issues to address in ensuring the continued credibility and confidence in our work as global audit and assurance standard setter.”


Extended External Reporting Guidance Renamed

To help stakeholders more readily identify and understand available guidance for assurance of sustainability/ESG reporting, the IAASB agreed to rename a key piece of guidance. The newly renamed Non-Authoritative Guidance on Applying ISAE 3000 (Revised) to Sustainability and Other Extended External Reporting Assurance Engagements was originally released in April 2021. It responds to key stakeholder-identified challenges commonly encountered when applying International Standard on Assurance Engagements 3000 (Revised), Assurance Engagements Other than Audits or Reviews of Historical Financial Information to such engagements.