Auditing, Assurance and Ethics Standards Committee

The primary objectives of the AAESC encompass:

(a) Active participation, including through ad-hoc task forces, in relevant public consultation processes related to auditing, assurance and ethical standard-setting in the public interest;

(b) Facilitation and promotion of academic research in auditing, assurance and ethics related to accounting, also considering the respective Standards Boards’ agendas;

(c) Fostering networks and communication with the International Auditing and Assurance Standards Board (IAASB) and International Ethics Standards Board for Accountants (IESBA); and

(d) Planning and organizing online activities to engage in discussions on current topics to stimulate debates between academics and practitioners in auditing, assurance and ethics in accounting.