-tb- Der International Auditing and Assurance Standards Board (IAASB) der International Federation of Accountants (IFAC) hat mit der Veröffentlichung der letzten sieben überarbeiteten International Standards on Auditing (ISA) sein Clarity Project abgeschlossen. Abschließend wurden folgende Prüfungsstandards überarbeitet: ISA 210 “Agreeing the Terms of Audit Engagements”; ISA 265 “Communicating Deficiencies in Internal Control to Those Charged with Governance and Management”; ISA 402 “Audit Considerations Relating to an Entity Using a Service Organization”; ISA 700 “Forming an Opinion and Reporting on Financial Statements”; ISA 800 “Special Considerations-Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks”; ISA 805 “Special Considerations-Audits of Single Financial Statements and Specific Elements, …