Home › Publications & Resources › Proposed International Standard on Assurance Engagements (ISAE) 3420
Search Results
Exposure Drafts and Consultation Papers
Published: Apr 28, 2010
English
Comments due by:
Sep 30, 2010
Proposed International Standard on Assurance Engagements (ISAE) 3420
Assurance Reports on the Process to Compile Pro Forma Financial Information Included in a Prospectus
This exposure draft seeks views from practitioners and other stakeholders in relation to proposed International Standard on Assurance Engagements (ISAE) 3420, [i]Assurance Reports on the Process to Compile Pro Forma Financial Information Included in a Prospectus[/i]. The proposed standard deals with the practitioner's responsibilities in a reasonable assurance engagement to report on the process applied by an issuer's management to compile pro forma financial information for inclusion in the issuer's prospectus.
Submitted Comment Letters
1. Rajnish Ramchurun (Mauritius)
July 27, 2010
2. Institute of Certified Public Accountants of Singapore (Singapore)
August 3, 2010
3. Auditing Practices Board (United Kingdom) (United Kingdom)
August 31, 2010
4. American Institute of Certified Public Accountants (United States)
September 8, 2010
5. FEE (Belgium)
September 16, 2010
6. New Zealand Institute of Chartered Accountants (New Zealand)
September 19, 2010
7. Malaysian Institute of Accountants (Malaysia)
September 23, 2010
8. The Canadian Institute of Chartered Accountants (Canada)
September 27, 2010
9. The Institute of Chartered Accountants in England and Wales (United Kingdom)
September 28, 2010
10. Hong Kong Institute of Certified Public Accountants (Hong Kong (Special Administrative Region of China))
September 29, 2010
11. South African Institute of Chartered Accountants (SAICA) (South Africa)
September 29, 2010
12. Auditing and Assurance Standards Council (Philippines)
September 30, 2010
13. Chartered Accountants Ireland (Ireland)
September 30, 2010
14. Ernst & Young Global Limited (United Kingdom)
September 30, 2010
15. Hunter Colege Graduate School - advanced auditing class (United States)
September 30, 2010
16. The Association of Chartered Certified Accountants (ACCA) (United Kingdom)
September 30, 2010
17. Deloitte Touche Tohmatsu Limited (United States)
October 1, 2010
18. FAR (Sweden)
October 1, 2010
19. The Institute of Chartered Accountants of Pakistan (ICAP) (Pakistan)
October 3, 2010
20. Independent Regulatory Board for Auditors (IRBA) (South Africa)
October 4, 2010
21. Institut der Wirtschaftspruefer in Deutschland e.V. - IDW (Germany)
October 4, 2010
22. Koninklijk Nederlands Instituut van Registeraccountants (Royal NIVRA) (The Netherlands)
October 4, 2010
23. The Japanese Institute of Certified Public Accountants (Japan)
October 4, 2010
24. Baker Tilly (Russia)
October 5, 2010
25. Foreningen af Statsautoriserede Revisorer (Denmark)
October 5, 2010
26. Australian Government, Auditing and Assurance Standards Board (Australia)
October 7, 2010
27. Australian Institutes (Australia)
October 7, 2010
28. Grant Thornton International (United States)
October 7, 2010
29. Instituto de Censores Jurados de Cuentas de Espana (Spain)
October 7, 2010
30. KPMG IFRG Ltd. (United Kingdom)
October 18, 2010
31. Committee of European Securities Regulators (France)
October 26, 2010
32. PricewaterhouseCoopers LLP (United Kingdom)
November 1, 2010
33. Federacion Argentina de Consejos Profesionales de Ciencias Económicas (Argentina)
November 3, 2010
34. International Organization of Securities Commissions (Spain)
November 8, 2010
35. All Responses 1 of 2
November 16, 2010
36. All Responses 2 of 2
November 16, 2010
37. Compagnie Nationale des Commissaires aux Comptes + Conseil Superieur de l'Ordre des Experts-Comptables
November 8, 2011
38. Securities Commission New Zealand
November 8, 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
