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To help users of its standards adapt to the clarified and updated definition of “engagement team”, the International Auditing and Assurance Standards Board (IAASB) has released a new fact sheet. The new fact sheet addresses the clarified definition and its possible impacts, including recognition that engagement teams may be organized in a variety of ways, including across different locations or by the activity they are performing. The fact sheet also includes a diagram that walks users through who specifically is included and excluded.
This new engagement team definition applies to the International Standards on Auditing and International Standards on Quality Management.
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Prepared by IFAC’s Communications Department. Contact communications@ifac.org for further information.
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