The Quoted Companies Alliance's Financial Reporting Committee examined this paper from the International Auditing and Assurance Standards Board (IAASB) that focused on disclosures and how they are audited. Our response focused on materiality and auditors' role in this, in conjunction with the Committee's general campaign on how materiality could be used to decrease complexity.
QCA response to the IAASB's consultation on the evolving nature of financial reporting
The Quoted Companies Alliance's Financial Reporting Committee examined this paper from the International Auditing and Assurance Standards Board (IAASB) that focused on disclosures and how they are audited.
