Exposure Drafts and Consultation Papers
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Published: May 15, 2011
English
Comments due by:
Sep 15, 2011 -
Enhancing the Value of Auditor Reporting: Exploring Options for Change
IAASB Consultation Paper
The consultation paper seeks to determine whether there are common views among users of audited financial statements and other stakeholders about the usefulness of auditor reporting. It describes issues with current financial reporting, including a perceived "information gap," identified by some stakeholders. It then sets out possible options for change and seeks input as to whether such options might be effective in enhancing auditor reporting and the communicative value of the auditor's report.
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CP Auditor Reporting-Final (PDF | 1.3 MB)
Submitted Comment Letters
1. Robert Mednick (United States)
July 7, 20112. Chris barnard (Germany)
July 18, 20113. FEI Canada (Canada)
September 1, 20114. National Audit Office (Malta)
September 7, 20115. SAICA (South Africa)
September 12, 20116. Auditor General of Québec (Canada)
September 13, 20117. CGA-Canada (Canada)
September 13, 20118. Malaysian Institute of Accountants (Malaysia)
September 13, 20119. Australasian Council of Auditors-General (ACAG) (Australia)
September 14, 201110. New York State Society of Certified Public Accountants (United States)
September 14, 201111. Auditing and Assurance Standards Board (Australia)
September 15, 201112. CPA Australia (Australia)
September 15, 201113. Chamber of Hungarian Auditors (Hungary)
September 15, 201114. FSR - danske revisorer (Denmark)
September 15, 201115. Finanstilsynet, The Financial Supervisory (Norway)
September 15, 201116. International Association of Insurance Supervisors (Switzerland)
September 15, 201117. The Japanese Institute of Certified Public Accountants (Japan)
September 15, 201118. ACCA (United Kingdom)
September 16, 201119. AICPA (United States)
September 16, 201120. ASSIREVI (Italy)
September 16, 201121. Auditing and Assurance Standards Board (Canada) (Canada)
September 16, 201122. Australian Institute of Company Directors (Australia)
September 16, 201123. BlackRock, Inc. (United States)
September 16, 201124. Canadian Natural Resources Limited (Canada)
September 16, 201125. Center for Audit Quality (United States)
September 16, 201126. Cristian E. Munarriz (Argentina)
September 16, 201127. ENMAX Corporation (Canada)
September 16, 201128. Eumedion (Netherlands)
September 16, 201129. European Banking Authority (United Kingdom)
September 16, 201130. Far - the Institute for the Accountancy Profession in Sweden (Sweden)
September 16, 201131. Federal Audit Oversight Authority (Switzerland)
September 16, 201132. H3C-Haut Conseil du Commissariat aux comptes (France)
September 16, 201133. Hermes Fund Managers (United Kingdom)
September 16, 201134. ICAC (Spain)
September 16, 201135. ICAP (Pakistan)
September 16, 201136. IFAC - SMP Committee (United States)
September 16, 201137. Institute of Certified Public Accountant of Rwanda (ICPAR) (Rwanda)
September 16, 201138. Institute of Internal Auditors (United States)
September 16, 201139. International Corporate Governance Network (United Kingdom)
September 16, 201140. New Zealand Auditing and Assurance Standards Board (NZAuASB) (New Zealand)
September 16, 201141. Pitcher Partners (Australia)
September 16, 201142. RAMACHANDRAN MAHADEVAN-COMMENTS (India)
September 16, 201143. RSM International (United Kingdom)
September 16, 201144. The Hong Kong Institute of Directors (Hong Kong (Special Administrative Region of China))
September 16, 201145. ZICA-Zambia Institute of Chartered Accountants (Zambia)
September 16, 201146. Auditor-General of South Africa (South Africa)
September 19, 201147. BDO (Belgium)
September 19, 201148. Basel Committee on Banking Supervision (Switzerland)
September 19, 201149. EFFA (Belgium)
September 19, 201150. Hong Kong Stock Exchange (China)
September 19, 201151. KPMG (UK)
September 19, 201152. Legislative Audit Division Montana (US)
September 19, 201153. PWC (United Kingdom)
September 19, 201154. The Hundred Group of Finance Directors (United Kingdom)
September 19, 201155. US Government Accountability Office (US)
September 19, 201156. APB Auditing Practices Board (UK)
September 20, 201157. Institut der Wirtschaftsprüfer in Deutschland e.V. (Germany)
September 20, 201158. Mazars (France)
September 20, 201159. HKICPA Hong Kong Institute of Certified Public Accountants (China)
September 21, 201160. Institute of Chartered Accountants Austrailia (Australia)
September 21, 201161. Korean Institute of Certified Public Accountants (South Korea)
September 21, 201162. Deloitte Touche Tohmatsu Limited (United States)
September 26, 201163. Institute of Certified Accountants of Montenegro (ICAM) (Montenegro (Republic of))
September 26, 201164. Consiglio Nazionale dei Dottori Commercialisti + Consiglio Nazionale dei Ragionieri e Periti Commerciali (Italy)
September 29, 201165. The Institute of Chartered Accountants in England and Wales (ICAEW) (United Kingdom)
October 1, 201166. Canadian Public Accountability Board (Canada)
October 3, 201167. Compagnie Nationale des Commissaires aux Comptes + Conseil Superieur de l'Ordre des Experts-Comptables (France)
October 3, 201168. Felicitas Irungu (Kenya)
October 3, 201169. Fédération des Experts Comptables Européens (Belgium)
October 3, 201170. Grant Thornton International Ltd (United States)
October 3, 201171. The Institute of Public Accountants (Australia)
October 4, 201172. The Chartered Institute of Public Finance and Accountancy (CIPFA) (United Kingdom)
October 5, 201173. Dubai Financial Services Authority (United Arab Emirates)
October 6, 201174. Nederlandse Beroepsorganisatie van Accountants (Netherlands)
October 7, 201175. Baker Tilly UK Audit LLP (United Kingdom)
October 12, 201176. CFA Institute (United States)
October 18, 201177. The Institute of Chartered Accountants Scotland (United Kingdom)
October 21, 201178. European Securities and Markets Authority (France)
October 24, 201179. Ernst & Young (United Kingdom)
October 28, 201180. California Public Employees' Retirement System Investment Office (United States)
November 1, 201181. Auditor General New Zealand (New Zealand )
November 2, 201182. International Organization of Securities Commissions (Spain )
November 2, 2011Related Resources
- 2018 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
- IAASB Outreach Activities, January - November 2016
- IAASB eNews: December 2016
- ISA 600 Project Update
- The Future of Audit
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