Purpose
To provide input and support to task forces or working groups, or to staff, as needed, on professional skepticism-related matters, including how the auditor exercises professional skepticism and maintains professional skepticism throughout the audit.
Input can be provided on proposed updates to standards, newly drafted standards or other publications (e.g., project proposals, implementation material, or other non-authoritative guidance) that are being developed by staff, task forces or working groups.
In certain instances, the Professional Skepticism Consultation Group may have a mandate to develop certain non-authoritative support materials in accordance with a particular need that was identified. Such activities will be limited and targeted and will proceed as contemplated in Component IV.B of the IAASB Framework for Activities.
Consultation Group Information
IAASB Staff Contact
Consultation Group Members