IAASB User Consultation Survey on the Exposure Drafts for the Audit Evidence and Risk Response Project

This survey is intended to obtain feedback on selected matters addressed by the Exposure Drafts (EDs) for the AE&RR project.

The survey questions have been tailored for users of financial statements (“users”), including investors, analysts, lenders and other creditors who rely on audited financial statements to make resource allocation decisions.

The IAASB is particularly interested in users’ views on four specific areas. These areas are addressed in separate sections of the survey, each providing the information needed to answer the questions. You may respond to all questions or only those questions for which you have specific comments.

Users are not required to read the proposed auditing standards or Explanatory Memorandums (EMs) that accompany the EDs to complete this survey. However, the EMs and EDs may provide further context and can be accessed at the following link.

Stakeholders are encouraged to share the survey broadly with users within their jurisdictions, organizations and professional networks, including investors, analysts, lenders and other creditors and encourage participation from those who rely on audited financial statements, so that the IAASB can benefit from a broad range of user perspectives.
 

Request and Related Information

Users are asked to complete this online consultation survey by December 15, 2026.

The questions and topics covered in Parts C, D, E and F of this survey are aspects of the EDs where the IAASB believes the perspectives of users will be particularly valuable. Users are also welcome to comment on any other aspects of the EDs. Additional information, including the full set of EDs and accompanying EMs, is available on the IAASB website link.

All responses to this survey, whether complete or partial, once submitted will be accepted and considered as input for the work of the IAASB in relation to the AE&RR project. The responses received will be summarized for purposes of progressing the AE&RR project, including providing feedback to the IAASB and in developing recommendations for possible further actions.

All responses will be considered a matter of public record and submissions will ultimately be posted on the IAASB website. 

Structure of the Survey

This survey is organized in the sections outlined below. Parts C, D, E and F of the survey address four specific topics on which there are 9 overarching questions for users, along with comment boxes to share additional information about the answers provided.

Part A ― Respondent Details and Demographic Information
Part B ― Background
Part C ― Technology Driven Enhancements
Part D ― Evaluating the Relevance and Reliability of Information Intended to be Used as Audit Evidence
Part E ― Classes of Transactions, Account Balances and Disclosures that are Material but not Significant
Part F ― Threshold for Evaluating Differences from Auditor’s Expectations When Designing and Performing Substantive Analytical Procedures
Part G ― Other Matters

Note: If you would like to return to a previous page or question in the survey, please use the “Back” button within the survey rather than the “Back” button in your browser.
You may use the “Save and Continue” button in the top-right corner of the survey at any time to save your responses and return to complete the survey later.