Basis for Conclusions, Guidance & Support Tools, Handbooks, Standards, and Pronouncements
Published: Jul 15, 2015
All available Translations
Addressing Disclosures in the Audit of Financial Statements
Addressing Disclosures in the Audit of Financial Statements–Revised ISAs and Related Conforming Amendments aims at focusing auditors on disclosures throughout the financial statement audit.
The changes include strengthened requirements in ISA 315 (Revised), Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment, ISA 330, The Auditor’s Responses to Assessed Risks, and ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements, as well as enhanced application material in these and several other ISAs to more explicitly address disclosures.Final Pronouncement (PDF | 416K)Basis for Conclusions (PDF | 251K)At a Glance (PDF | 76K)Staff Publication (PDF | 274K)
Copyright © 2017 The International Federation of Accountants (IFAC). All rights reserved.
You must be signed in to the IFAC website in order to submit a comment. If you do not have an account, please register below. IFAC respects your privacy and will not send you unsolicited email or spam. You can subscribe to IFAC publications, change your subscription preferences, or manage your user profile at any time.