Supporting International Standards

Proposed International Standards on Auditing (ISAs), ISA 800 (Revised) and ISA 805 (Revised)

IAASB
Jan 21, 2015 | Exposure Drafts and Consultation Papers
English

Comments due by: Apr 22, 2015

Proposed ISA 800 (Revised), Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks and Proposed ISA 805 (Revised), Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement,  New and Revised International Standards on Auditing
Exposure Draft

This exposure draft seeks views from stakeholders in relation to the IAASB’s proposed amendments to consider how the enhancements to auditor reporting resulting from its new and revised Auditor Reporting standards should affect: 

  • ISA 800, Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks, which deals with special considerations in the application of the ISAs to an audit of financial statements that are prepared in accordance with a special purpose framework.
  • ISA 805, Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement which deals with special considerations in the application of the ISAs to an audit of a financial statement or a specific element, account or item of a financial statement.

The IAASB agreed to limit its proposals to reporting in the above engagements, and thus does not intend to substantively change the underlying premise of audits of financial statement to which those ISA 800 and ISA 805 apply.

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Submitted Comment Letters

1. Chartered Accountants Australia and New Zealand  (Australasia/Oceania )
March 30, 2015

2. Institute of Chartered Accountants in England and Wales  (United Kingdom)
March 30, 2015

3. MNP LLP  (Canada)
March 30, 2015

4. The Malaysian Institute of Certified Public Accountants (MICPA)  (Malaysia)
April 13, 2015

5. Ernst & Young Global Limited
April 20, 2015

6. Grant Thornton International Ltd
April 20, 2015

7. Association of Chartered Certified Accountants
April 21, 2015

8. Association of International Accountants  (United Kingdom)
April 21, 2015

9. CPA Australia  (Australia)
April 21, 2015

10. Chris Barnard, Individual  (Germany)
April 21, 2015

11. FEE - Federation of European Accountants  (Belgium)
April 21, 2015

12. Institute of Singapore Chartered Accountants  (Singapore)
April 21, 2015

13. Interamerican Accounting Association (AIC)  (Latin America-Caribbean )
April 21, 2015

14. The Japanese Institute of Certified Public Accountants (JICPA)  (Japan)
April 21, 2015

15. American Institute of Certified Public Accountants Auditing Standards Board  (United States)
April 22, 2015

16. Australian Auditing and Assurance Standards Board (AUASB)  (Australia)
April 22, 2015

17. Canadian Auditing and Assurance Standards Board  (Canada)
April 22, 2015

18. Deloitte Touche Tohmatsu Limited
April 22, 2015

19. Hong Kong Institute of Certified Public Accountants  (Hong Kong (Special Administrative Region of China))
April 22, 2015

20. IFAC SMP Committee
April 22, 2015

21. Independent Regulatory Board for Auditors  (South Africa)
April 22, 2015

22. Institut der Wirtschaftspruefer in Deutschland e.V. (IDW)  (Germany)
April 22, 2015

23. Institute of Chartered Accountants of India  (India)
April 22, 2015

24. International Association of Insurance Supervisors
April 22, 2015

25. Korean Institute of Certified Public Accountants  (Korea, Republic of)
April 22, 2015

26. New Zealand Auditing and Assurance Standards Board  (New Zealand)
April 22, 2015

27. PricewaterhouseCoopers
April 22, 2015

28. Public Accountants and Auditors Board, Zimbabwe  (Zimbabwe)
April 22, 2015

29. RSM International Limited  (United Kingdom)
April 22, 2015

30. Russian Collegium of Auditors  (Russian Federation)
April 22, 2015

31. South African Institure of Chartered Accountants (SAICA)  (South Africa)
April 22, 2015

32. Zimbabwe Accounting and Auditing Practices Board  (Zimbabwe)
April 22, 2015

33. BDO International Limited
April 23, 2015

34. Institut des Réviseurs d'entreprises - Instituut van de Bedrijfsrevisoren  (Belgium)
April 23, 2015

35. Malaysian Institute of Accountants  (Malaysia)
April 24, 2015

36. United States Government Accountability Office (GAO)  (North America )
April 24, 2015

37. Denise Silva Ferreira Juvenal  (Brazil)
April 26, 2015

38. Provincial Auditor Saskatchewan  (Canada)
April 27, 2015

39. Audit Oversight Board, Securities Commission Malaysia  (Malaysia)
April 29, 2015

40. Nederlandse Beroepsorganisatie van Accountants  (Netherlands)
April 30, 2015

41. KPMG IFRG Limited (Network)
May 4, 2015

42. Compagnie Nationale des Commisssaires aux Comptes  (France)
May 11, 2015

43. The Institute of Chartered Accountants of Pakistan  (Pakistan)
May 28, 2015

 

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