-tb- Der International Auditing and Assurance Standards Board (IAASB) der IFAC hat im Rahmen des Clarity-Projects sieben weitere überarbeitete Prüfungsstandards veröffentlicht: ISA 200 “Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing”; ISA 320 “Materiality in Planning and Performing an Audit”; ISA 450 “Evaluation of Misstatements Identified during the Audit”; ISA 530 “Audit Sampling”; ISA 610 “Using the Work of Internal Auditors”; ISA 705 “Modifications to the Opinion in the Independent Auditor's Report”; ISA 706 “Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report”. …