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IRBA - Enhanced Auditor Reporting
IRBA - Enhanced Auditor Reporting
IRBA – Enhanced Auditor Reporting Rule
IRBA Staff Practice Alert 9: Guidance on the IRBA Rule on Enhanced Auditor Reporting for the Audit of Financial Statements of Public Interest Entities
EAR Rule – Example Audit Reports
Overview:
The IRBA published the IRBA Rule on Enhanced Auditor Reporting for the Audit of Financial Statements of Public Interest Entities (the EAR Rule) in 2023. This page includes a link to the EAR Rule and to implementation support.
IRBA Staff Practice Alert 9
September 2023
Guidance
Guidance
IRBA – Enhanced Auditor Reporting Rule
September 2023
Guidance
Audit and Assurance