As part of its mission to serve as an academic partner to global standard-setting bodies, including the IAASB and IESBA, the EAA’s Auditing, Assurance, and Ethics Standards Committee (AAESC) organizes symposia, webinars, and prepares comment letters on key agenda items. Within the frame of this activity, the AAESC invites expressions of interest in contributing a comment letter project responding to the IAASB’s eventual exposure draft on Audit Evidence and Risk Response (ISA 330, ISA 500, ISA 520). In line with the IAASB’s current work plan, a formal Exposure Draft on Audit Evidence and Risk Response (encompassing ISA 330, ISA 500, and ISA 520) is expected in Q1 2026.
This project touches on the following topics:
• sufficient appropriate audit evidence,
• audit risk,
• internal controls,
• audit technology, and
• professional judgment/skepticism.
We antcipate contributors will assist in reviewing the literature on these topics in the months leading to the issuance of the Exposure Draft. That review will then serve as the basis for a comment letter submission.
We invite academics with expertise in these areas to join the AAESC comment letter initative. If you are interested, please email your CV and a brief motivation letter outlining your experience and interest in contributng to baha.diyarov@eiasm.be by 30 September 2025. Questions about the call may also be directed to AAESC member Lisa Baudot at baudot@hec.fr.
