Future Implementation Support

1. Which of the following options for IFAC will have the most impact on SMPs being able to efficiently and effectively implement the ISAs? (You can select more than one) *This question is required.

Continue to update and revise the ISA Guide for finalized IAASB projects as appropriate.
Develop specific short publications as IAASB finalizes new standards e.g. Accounting Estimates - ISA 540 (Revised) followed by Risk Identification and Assessment - ISA 315 (Revised).
Initiatives (e.g. webinars, videos, articles etc.) to promote and raise awareness of changes to the ISAs.
Production of specific training and education material on areas of the audit process (e.g. separately covering audit planning, risk assessment and response, evaluating audit evidence and documentation, reporting etc.)
None of the above – clarified ISAs are now well-established and additional implementation support is not required.