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Kellas, a partner in KPMG LLP's London office and chairman of the firm's assurance technical committee, has served on the IAASB and its predecessor, the international auditing practices committee, since October 2000. More specifically, the ASB's Risk Assessments Task Force, a joint task force with the International Auditing Practices Committee, set out to review the auditor's consideration of the risk assessment process in the auditing standards, including the necessary understanding of a client's business and the relationships among inherent, control, fraud and other risks. recently released for comment two new exposure drafts developed by IFAC's International Auditing Practices Committee. |
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