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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Submitted Comment Letters
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Swedish National Audit Office (146.65 KB)(Sweden)
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ICAEW (275.92 KB)()
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Crowe Horwath International (110.3 KB)(United States of America)
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Provincial Auditor Saskatchewan (499.25 KB)(Canada)
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Chartered Accountants Australia and New Zealand (56.11 KB)(Australia)
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Instituut van de Bedrijfsrevisoren/Institut des Réviseurs d'Entreprises (159.59 KB)(Belgium)
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Audit Oversight Board, Securities Commission Malaysia (839.91 KB)(Malaysia)
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ISCA (571.82 KB)(Singapore)
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European Banking Authority (EBA) (466.52 KB)(Europe & Central Asia)
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Chris Barnard (225.84 KB)(Germany)
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FSR - danske revisorer (240.74 KB)(Denmark)
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Association of National Accountants of Nigeria (214.06 KB)(Nigeria)
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Fédération des Experts Comptables Européens (124.39 KB)(Europe & Central Asia)
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Wirtschaftsprüferkammer (105.94 KB)(Germany)
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Chartered Accountants Ireland (422.97 KB)(Ireland)
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Quoted Companies Alliance (438.05 KB)(United Kingdom)
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ACCA (90.89 KB)()
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Government Accountability Office (117.2 KB)(United States of America)
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Australasian Council of Auditors-General (68.35 KB)(Australia)
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CPA Australia (25.21 KB)(Australia)
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National Association of State Boards of Accountancy (NASBA) (111.81 KB)(United States of America)
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RSM International Limited (478.19 KB)()
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External Reporting Board (311.66 KB)(New Zealand)
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Malaysian Institute of Accountants (97.43 KB)(Malaysia)
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Hong Kong Institute of Certified Public Accountants (70.22 KB)(Hong Kong, Special Administrative Region of China)
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Institut der Wirtschaftsprüfer e.V. (165.99 KB)(Germany)
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Korean Institute of Certified Public Accountants (107.5 KB)(Korea)
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ICAS (215.67 KB)(United Kingdom)
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The Malaysian Institute of Certified Public Accountants (MICPA) (96.2 KB)(Malaysia)
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The South African Institute of Chartered Accountants (162.27 KB)(South Africa)
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ASSIREVI (843.56 KB)(Italy)
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Canadian Auditing and Assurance Standards Board (177.57 KB)()
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The American Institute of Certified Public Accountants (492.08 KB)(United States of America)
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Deloitte Touche Tohmatsu Limited (650.56 KB)(United States of America)
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The Japanese Institute of Certified Public Accountants (31.78 KB)(Japan)
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Independent Regulatory Board for Auditors (441.62 KB)(South Africa)
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BDO (178.8 KB)(United Kingdom)
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Instituto Nacional de Contadores Públicos de Colombia (286.4 KB)(Colombia)
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ASOCIACION INTERAMERICANA DE CONTABILIDAD (AIC) (274.76 KB)(United States of America)
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ZICA (181.63 KB)(Zambia)
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THE INSTITUTE OF CHARTERED ACCOUNTANTS [GHANA] (1.98 MB)(Ghana)
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Public Accountants and Auditors Board, Zimbabwe (472.06 KB)(Zimbabwe)
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National Audit Office (173.63 KB)(United Kingdom)
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CIPFA (149.31 KB)(United Kingdom)
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KPMG IFRG Limited (312.84 KB)()
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Office of Auditor General of Alberta (65.36 KB)(Canada)
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Basel Committee on Banking Supervision (190.8 KB)()
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IFAC SMP Committee (70.48 KB)()
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Instituto Mexicano de Contadores Publicos AC (12.83 KB)(Mexico)
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Hunter College (200.31 KB)(United States of America)