Exposure Drafts and Consultation Papers
Published: May 14, 2014
Comments due by:
Sep 11, 2014
Proposed Changes to the International Standards on Auditing (ISAs)–Addressing Disclosures in the Audit of Financial Statements
This Exposure Draft seeks views from stakeholders in relation to the International Standards on Auditing (ISAs) that address disclosures in the audit of financial statements. The proposals include new guidance to clarify expectations of auditors when auditing financial statement disclosures.
NEW The Preliminary Staff Publication, Addressing Disclosures in the Audit of Financial Statements, highlights matters that may be of importance for auditors when addressing disclosures as part of a financial statement audit, and includes reference to the relevant requirements and application material of the ISAs, including the proposed amendments in the Exposure Draft.
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Proposed Changes to the International Standards on Auditing (ISAs)–Addressing Disclosures in the Audit of Financial Statements (PDF | 460K)
Date: May 14, 2014
Preliminary Staff Publication—Addressing Disclosures in the Audit of Financial Statements (PDF | 290K)
Date: Jun 13, 2014
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