The Authority Approves Updates to the International Standards on Auditing and Assurance Regarding the Use of the Work of an External Expert

الهيئة تعتمد التحديثات على المعايير الدولية للمراجعة والتأكيد حول استخدام عمل الخبير الخارجي

The Saudi Organization for Chartered and Professional Accountants (SOCPA) approved, on 25-11-1447 AH corresponding to 12-05-2026, the adoption of limited updates issued by the IAASB to the International Standards on Auditing and Assurance regarding the use of the work of an external expert. The updates mainly affect ISA 620, ISRE 2400, ISAE 3000, and ISRS 4400, aligning them with recent updates to the International Code of Ethics for Professional Accountants (IESBA) on the same topic.

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