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01 January
2025
SARAS informs auditors/audit firms of important news they should consider before January 2025
"Main Aspects of Quality Management System Monitoring" - the updated edition of the document was published on SARAS webpage
SARAS publishes information on the main aspects of quality management system monitoring for the attention of audit firms, auditors and other stakeholders
IAASB Opens Public Consultation on Less Complex Group Audits
The International Auditing and Assurance Standards Board (IAASB) opened the public consultation for a group audit-specific section of the proposed auditing standard for less complex entities (LCEs)
“Non-compliances identified as a result of reviewing annual reports” - Third Edition
The document prepared by SARAS summarises major non-compliances as a result of standard compliance review of annual reports submitted by SARAS
“Priorities for 2021 and 2022 Annual Reports review process” – an important document for the entities was placed on the SARAS web-page
The document was developed for entities defined by the Law of Georgia on Accounting, Reporting and Auditing, serving auditors, oversight/regulatory bodies and other stakeholders of the annual reports
IAASB Begins Work on Global Standards for ESG Assurance
The International Auditing and Assurance Standards Board (IAASB) has published a public consultation for its 2024-27 proposed strategy and work plan
