From IFAC, IAASB, IAESB, IESBA & IPSASB. For additional resources from third-party sources, see:
- Global Knowledge Gateway, your portal to global accountancy knowledge, resources, and news; and
- MOSAIC website, your portal to global accountancy development.
Basis for Conclusions: ISA 330, The Auditor's Responses to Assessed Risks
Published: Nov 30, 2006
Modifications to International Standards of the International Auditing and Assurance Standards Board (IAASB) - A Guide for National Standard Setters that Adopt the IAASB's International Standards but Find It Necessary to Make Limited Modifications
Published: Jun 30, 2006
3 Pages | English
Basis for Conclusions: Close Off Documents of ISA 320 (Revised), Materiality in Planning and Performing an Audit and ISA 450 (Revised), Evaluation of Misstatements Identified during the Audit
Published: Apr 30, 2006
Basis for Conclusions: ISA 230, Audit Documentation
Published: Sep 30, 2005
8 Pages | English
23 Pages | English
Guidance & Support Tools
This ISAE deals with reasonable assurance engagements undertaken by a practitioner to report on the responsible party’s compilation of pro forma financial information included in a prospectus. The ISAE applies where such reporting is required by securities law or the regulation of the securities exchange in the jurisdiction in which the prospectus is to be issued, or this reporting is generally accepted practice in such jurisdiction. The Basis for Conclusions (hyperlink) explains the IAASB’s deliberations in developing the new ISAE. The At a Glance publication summarizes the material in the new ISAE.