New IAASB fact sheet addresses audit engagement team definition
Notice The International Auditing and Assurance Standards Board (IAASB) issued a new fact sheet on 2 May 2022 that provides guidance on the updated definition of an ‘engagement team’ in respect of audit engagements. Note, however, that the definition of ‘engagement team’ specifically excludes an auditor’s external expert and internal auditors who provide direct assistance …
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