Basis for Conclusions: ISA 610 (Revised), Using the Work of Internal Auditors, and ISA 315 (Revised), Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment
Published: Mar 22, 2012

English

 

 

International Standard on Related Services (ISRS) 4410 (Revised), Compilation Engagements - Basis for Conclusions
Published: Mar 16, 2012

14 Pages | English

 

 

Staff Questions & Answers – Professional Skepticism in an Audit of Financial Statements
Published: Feb 28, 2012

16 Pages | English

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Adoption and Implementation

 

 

Feedback Statement: Disclosures
Official English Language Version
Published: Jan 10, 2012

16 Pages | English

 

 

Basis for Conclusions: International Standard on Assurance Engagements (ISAE) 3420, Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus
Published: Dec 20, 2011

19 Pages | English

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Adoption and Implementation

 

 

Basis for Conclusions: Amendments to the Preface to the International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements and Withdrawal of International Auditing Practice Statements
Published: Dec 16, 2011

12 Pages | English

 

 

Basis for Conclusions: International Auditing Practice Note (IAPN) 1000, Special Considerations in Auditing Financial Instruments
Published: Dec 16, 2011

12 Pages | English

 

 

Plan for a Post-Implementation Review of the Clarified International Standards on Auditing
Published: Oct 25, 2011

16 Pages | English

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Adoption and Implementation

 

 

Enhancing the Value of Auditor Reporting: Exploring Options for Change
IAASB Consultation Paper
Released: May 15, 2011
Due: Sep 15, 2011

English

 

 

ISAE 3000 (Revised), Assurance Engagements Other Than Audits or Reviews of Historical Financial Information
Proposed International Standard on Assurance Engagements (ISAE)
Released: Apr 29, 2011
Due: Aug 31, 2011

English