Home › Publications & Resources › International Auditing Practice Statements
Search Results
Exposure Drafts and Consultation Papers
Published: Oct 13, 2010
English
Comments due by:
Feb 11, 2011
International Auditing Practice Statements
Proposals Relating to the Withdrawal of Existing IAPSs and Clarification of the Status and Authority of New IAPSs and Proposed IAPS 1000, Special Considerations in Auditing Complex Financial Instruments
These exposure drafts (EDs) seeks views from practitioners and other stakeholders on proposals relating to the withdrawal of existing IAPSs and clarification of the status and authority of new IAPSs, including proposed amendments to the Preface to the International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements. Also included is the ED of proposed IAPS 1000, Special Considerations in Auditing Complex Financial Instruments. The purpose of the proposed IAPS is to provide background information and guidance to the auditor regarding special considerations when auditing complex financial instruments. Complex financial instruments may be used by financial and non-financial entities of all sizes for a variety of purposes. Some entities have large holdings and transaction volumes while other entities may only engage in a few complex financial instrument transactions. This IAPS is relevant to all of these situations.
Submitted Comment Letters
1. Audit Oversight Board Malaysia (Malaysia)
December 22, 2010
2. Australian Government, Auditing and Assurance Standards Board (Australia)
December 28, 2010
3. ACCA (United Kingdom)
January 14, 2011
4. Chris Barnard (Germany)
January 25, 2011
5. New Zealand Institute of Chartered Accountants (New Zealand)
January 31, 2011
6. ICAEW (United Kingdom)
February 1, 2011
7. Florida Institute of CPAs (United States)
February 2, 2011
8. Australasian Council of Auditors-General (Australia)
February 3, 2011
9. Riaz Ahmad and Company, Chartered Accountants (Pakistan)
February 3, 2011
10. Foreningen af Statsautoriserde Revisorer (Denmark)
February 7, 2011
11. CIPFA (United Kingdom)
February 9, 2011
12. Canadian Public Accountability Board (Canada)
February 9, 2011
13. Chartered Accountants Ireland (Ireland)
February 10, 2011
14. ICAP (Pakistan)
February 10, 2011
15. Japanese Institute of Certified Public Accountants (Japan)
February 10, 2011
16. South African Institute of Chartered Accountants (South Africa)
February 10, 2011
17. The Chinese Institute of Certified Public Accountants (China)
February 10, 2011
18. Auditing Practices Board (United Kingdom)
February 11, 2011
19. Auditing Practices Board (United Kingdom)
February 11, 2011
20. BDO (Belgium)
February 11, 2011
21. Basel Committee on Banking Supervision (Switzerland)
February 11, 2011
22. European Banking Authority (EBA) ((unspecified))
February 11, 2011
23. Grant Thornton International (England)
February 11, 2011
24. Institut der Wirtschaftspruefer in Deutschland e.V. (IDW) (Germany)
February 11, 2011
25. International Association of Insurance Supervisors (Switzerland)
February 11, 2011
26. International Organization of Securities Commissions (Madrid)
February 11, 2011
27. International Organization of Securities Commissions (Madrid)
February 11, 2011
28. New York State Society of Certified Public Accountants (United States)
February 11, 2011
29. Prefeitura da Cidade do Rio de Janeiro (Brazil)
February 11, 2011
30. PricewaterhouseCoopers (United Kingdom)
February 11, 2011
31. RSM International (United Kingdom)
February 11, 2011
32. Federacion Argentina de Consejos Profesionales de Ciencias Economicas (Argentina)
February 14, 2011
33. Hong Kong Institute of Certified Public Accountants (Hong Kong (Special Administrative Region of China))
February 14, 2011
34. Dubai Financial Services Authority (United Arab Emirates)
February 15, 2011
35. Institute of Certified Public Accountants of Singapore (Singapore)
February 15, 2011
36. Koninklijk Nederlands Instituut van Registeraccountants (Nederlands)
February 15, 2011
37. Independent Regulatory Board for Auditors (South Africa)
February 17, 2011
38. KPMG (United Kingdom)
February 21, 2011
39. Canadian Auditing and Assurance Board (Canada)
February 22, 2011
40. DTT (United States)
February 22, 2011
41. Ernst & Young Global Limited (United Kingdom)
February 22, 2011
42. Federation des Experts Comptables Europeens (Belgium)
February 22, 2011
43. Instituto de Censores Jurados de Cuentas de Espana (Madrid)
February 22, 2011
44. KPMG (United Kingdom)
February 22, 2011
45. Joint Response from CPA AU, ICAA, NIA (Australia)
February 23, 2011
46. Malaysian Institute of Accountants & The Malaysian Institute of Certified Public Accountants (Malaysia)
February 25, 2011
47. United States Government Accountability Office (United States)
March 22, 2011
48. All Responses 1 of 4
March 24, 2011
49. All Responses 2 of 4
March 24, 2011
50. All Responses 3 of 4
March 24, 2011
51. All Responses 4 of 4
March 24, 2011
Related Resources
- A Framework for Audit Quality
- Enhancing the Value of Auditor Reporting: Exploring Options for Change
- ISAE 3000 (Revised), Assurance Engagements Other Than Audits or Reviews of Historical Financial Information
- Improving the 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
