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- 2013 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
- At a Glance: Exposure Draft, Reporting on Audited Financial Statements: Proposed New and Revised International Standards on Auditing
- Guidance to Assist in Field Testing of Proposed International Standard on Auditing (ISA) 701, Communicating Key Audit Matters in the Independent Auditor’s Report
- International Standard on Auditing (ISA) 720 (Revised), The Auditor’s Responsibilities Relating to Other Information in Documents Containing or Accompanying Audited Financial Statements and the Auditor’s Report Thereon
- Reporting on Audited Financial Statements: Proposed New and Revised International Standards on Auditing
Exposure Drafts and Consultation Papers
Published: May 15, 2011
English
Comments due by:
Sep 15, 2011
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IAASB, ISA, auditor reporting
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.
Copyright © 2014 The International Federation of Accountants (IFAC). All rights reserved.
Submitted Comment Letters
1. Robert Mednick (United States)
July 7, 2011
2. Chris barnard (Germany)
July 18, 2011
3. FEI Canada (Canada)
September 1, 2011
4. National Audit Office (Malta)
September 7, 2011
5. SAICA (South Africa)
September 12, 2011
6. Auditor General of Québec (Canada)
September 13, 2011
7. CGA-Canada (Canada)
September 13, 2011
8. Malaysian Institute of Accountants (Malaysia)
September 13, 2011
9. Australasian Council of Auditors-General (ACAG) (Australia)
September 14, 2011
10. New York State Society of Certified Public Accountants (United States)
September 14, 2011
11. Auditing and Assurance Standards Board (Australia)
September 15, 2011
12. CPA Australia (Australia)
September 15, 2011
13. Chamber of Hungarian Auditors (Hungary)
September 15, 2011
14. FSR - danske revisorer (Denmark)
September 15, 2011
15. Finanstilsynet, The Financial Supervisory (Norway)
September 15, 2011
16. International Association of Insurance Supervisors (Switzerland)
September 15, 2011
17. The Japanese Institute of Certified Public Accountants (Japan)
September 15, 2011
18. ACCA (United Kingdom)
September 16, 2011
19. AICPA (United States)
September 16, 2011
20. ASSIREVI (Italy)
September 16, 2011
21. Auditing and Assurance Standards Board (Canada) (Canada)
September 16, 2011
22. Australian Institute of Company Directors (Australia)
September 16, 2011
23. BlackRock, Inc. (United States)
September 16, 2011
24. Canadian Natural Resources Limited (Canada)
September 16, 2011
25. Center for Audit Quality (United States)
September 16, 2011
26. Cristian E. Munarriz (Argentina)
September 16, 2011
27. ENMAX Corporation (Canada)
September 16, 2011
28. Eumedion (Netherlands)
September 16, 2011
29. European Banking Authority (United Kingdom)
September 16, 2011
30. Far - the Institute for the Accountancy Profession in Sweden (Sweden)
September 16, 2011
31. Federal Audit Oversight Authority (Switzerland)
September 16, 2011
32. H3C-Haut Conseil du Commissariat aux comptes (France)
September 16, 2011
33. Hermes Fund Managers (United Kingdom)
September 16, 2011
34. ICAC (Spain)
September 16, 2011
35. ICAP (Pakistan)
September 16, 2011
36. IFAC - SMP Committee (United States)
September 16, 2011
37. Institute of Certified Public Accountant of Rwanda (ICPAR) (Rwanda)
September 16, 2011
38. Institute of Internal Auditors (United States)
September 16, 2011
39. International Corporate Governance Network (United Kingdom)
September 16, 2011
40. New Zealand Auditing and Assurance Standards Board (NZAuASB) (New Zealand)
September 16, 2011
41. Pitcher Partners (Australia)
September 16, 2011
42. RAMACHANDRAN MAHADEVAN-COMMENTS (India)
September 16, 2011
43. RSM International (United Kingdom)
September 16, 2011
44. The Hong Kong Institute of Directors (Hong Kong (Special Administrative Region of China))
September 16, 2011
45. ZICA-Zambia Institute of Chartered Accountants (Zambia)
September 16, 2011
46. Auditor-General of South Africa (South Africa)
September 19, 2011
47. BDO (Belgium)
September 19, 2011
48. Basel Committee on Banking Supervision (Switzerland)
September 19, 2011
49. EFFA (Belgium)
September 19, 2011
50. Hong Kong Stock Exchange (China)
September 19, 2011
51. KPMG (UK)
September 19, 2011
52. Legislative Audit Division Montana (US)
September 19, 2011
53. PWC (United Kingdom)
September 19, 2011
54. The Hundred Group of Finance Directors (United Kingdom)
September 19, 2011
55. US Government Accountability Office (US)
September 19, 2011
56. APB Auditing Practices Board (UK)
September 20, 2011
57. Institut der Wirtschaftsprüfer in Deutschland e.V. (Germany)
September 20, 2011
58. Mazars (France)
September 20, 2011
59. HKICPA Hong Kong Institute of Certified Public Accountants (China)
September 21, 2011
60. Institute of Chartered Accountants Austrailia (Australia)
September 21, 2011
61. Korean Institute of Certified Public Accountants (South Korea)
September 21, 2011
62. Deloitte Touche Tohmatsu Limited (United States)
September 26, 2011
63. Institute of Certified Accountants of Montenegro (ICAM) (Montenegro (Republic of))
September 26, 2011
64. Consiglio Nazionale dei Dottori Commercialisti + Consiglio Nazionale dei Ragionieri e Periti Commerciali (Italy)
September 29, 2011
65. The Institute of Chartered Accountants in England and Wales (ICAEW) (United Kingdom)
October 1, 2011
66. Canadian Public Accountability Board (Canada)
October 3, 2011
67. Compagnie Nationale des Commissaires aux Comptes + Conseil Superieur de l'Ordre des Experts-Comptables (France)
October 3, 2011
68. Felicitas Irungu (Kenya)
October 3, 2011
69. Fédération des Experts Comptables Européens (Belgium)
October 3, 2011
70. Grant Thornton International Ltd (United States)
October 3, 2011
71. The Institute of Public Accountants (Australia)
October 4, 2011
72. The Chartered Institute of Public Finance and Accountancy (CIPFA) (United Kingdom)
October 5, 2011
73. Dubai Financial Services Authority (United Arab Emirates)
October 6, 2011
74. Nederlandse Beroepsorganisatie van Accountants (Netherlands)
October 7, 2011
75. Baker Tilly UK Audit LLP (United Kingdom)
October 12, 2011
76. CFA Institute (United States)
October 18, 2011
77. The Institute of Chartered Accountants Scotland (United Kingdom)
October 21, 2011
78. European Securities and Markets Authority (France)
October 24, 2011
79. Ernst & Young (United Kingdom)
October 28, 2011
80. California Public Employees' Retirement System Investment Office (United States)
November 1, 2011
81. Auditor General New Zealand (New Zealand
)
November 2, 2011
82. International Organization of Securities Commissions (Spain
)
November 2, 2011
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