El Consejo de Normas Internacionales de Auditoría y Aseguramiento^® (IAASB^®) ha emitido la NIA™ 800 (Revisada), Consideraciones especiales—Auditorías de estados financieros preparados de acuerdo con los marcos de propósito general, y la NIA 805 (Revisada), Consideraciones especiales—Auditorías de estados financieros únicos y elementos, cuentas o rubros específicos de un estado financiero.

El reporte sobre estados financieros con propósito general está relacionado con el documento del IAASB estándares nuevos y revisados del reporte del auditor emitido en enero de 2015, en particular la NIA 700 (Revisada), Creando una opinión y reportando en los informes financieros, y la nueva NIA 701, Comunicando los temas claves de auditoría en el informe del auditor independiente. Las modificaciones a la NIA 800 y la NIA 805 se limitan al informe del auditor y no pretenden cambiar sustancialmente la premisa subyacente de estos encargos, de acuerdo con las NIA vigentes.

"Como resultado de nuestro trabajo más general sobre el informe del auditor, consideramos necesario, en el interés público, realizar cambios igualmente a la NIA 800 y la NIA 805" explicó el profesor Arnold Schilder, presidente del IAASB. "La retroalimentación de nuestras partes interesadas nos permitieron finalizar estas propuestas y proporcionar mayor claridad sobre cómo las mejoras al informe del auditor aplican en el contexto de los estados financieros con propósito general".

La NIA 800 (Revisada) y la NIA 805 (Revisada) entrarán en vigor simultáneamente a los estándares del informe del auditor que abarcan los estados financieros con propósito general -para auditorías de estados financieros de periodos que finalizan en o después de diciembre 15 de 2016.

"La emisión de la NIA 800 (Revisada) y la NIA 805 (Revisada) marca un hito significativo en el trabajo continuo del IAASB sobre el tema del informe del auditor", señaló Kathleen Healy, Director Técnico del IAASB.

"El Consejo y su personal continúan comprometidos con la concientización sobre los estándares nuevos y revisados del informe del auditor y facilitan su implementación efectiva", agregó Kathleen Healy.

Para mayor información, visitar la página www.iaasb.org/auditor-reporting.

Acerca del Consejo de Normas Internacionales de Auditoría y Aseguramiento (IAASB)
El IAASB desarrolla normas y guías de auditoría y aseguramiento para uso de todos los contadores profesionales, bajo un proceso compartido de emisión de normas que involucra al Consejo de Supervisión del Interés Público (PIOB), el cual supervisa las actividades del IAASB, y del Grupo Consultivo Asesor del IAASB, el cual genera aportes de interés público para el desarrollo de normas y guías.  Las estructuras y los procesos que soportan las operaciones del IAASB son facilitados por la Federación Internacional de Contadores (IFAC).

Acerca de la IFAC^®
IFAC es la organización global para la profesión contable, dedicada a servir el interés público a través del fortalecimiento de la profesión y contribuir en el desarrollo de economías internacionales sólidas. La IFAC se compone de 175 miembros y asociados en 130 países y territorios, representando aproximadamente a 2,8 millones de contadores en la práctica pública, la educación, el gobierno, la industria y el comercio. 

In this interview, IAASB Chairman Prof. Arnold Schilder and IESBA Chairman Stavros Thomadakis discuss topics of mutual relevance, including audit quality, the Code of Ethics, non-compliance with laws and regulations (NOCLAR), and professional skepticism, which is one of the three main areas under review in the IAASB’s Invitation to Comment (ITC), Enhancing Audit Quality in the Public Interest.

Learn about key developments and how the international standard setters are working together to coordinate and align key projects. 

1:41 - What are the current topics of mutual revelance? 

3:03 - How will the IAASB and IESBA continue to coordinate? 

4:29 - How does client confidentiality relate to audit quality? Where does the IESBA stand on its NOCLAR project?

7:53 - Where does the IAASB stand on its NOCLAR project?

9:07 - What do you hope to achieve as a result of the Invitation to Comment and related outreach activities? What do you hope to achieve as a result of the ITC and Roundtable?

12:01 - How does the IAASB's project to revise its standard on auditing estimates support audit quality? 

16:00 - Why is the Structure of the Code project important?

20:24 - What are the ultimate aims of the IAASB and the IESBA?

The IAASB has continued its extensive outreach program contemplated in its five-year Strategy for 2015–2019: Fulfilling Our Public Interest Mandate in an Evolving World. It has compiled a detailed listing of its outreach activities for the period January 2016-May 2016.

ISA 810 (Revised), Engagements to Report on Summary Financial Statements, deals with the auditor’s responsibilities relating to an engagement to report on summary financial statements derived from financial statements audited in accordance with International Standards on Auditing (ISAs) by that same auditor.

This slide presentation has been prepared by the IAASB’s Auditor Reporting Implementation Working Group to assist IAASB members, national standard setters, auditors and others promote awareness of the new and revised Auditor Reporting standards within their respective jurisdictions.

The International Auditing and Assurance Standards Board (IAASB) today released its 2014/2015 Biennial Report, Championing Change in the Public Interest. The report highlights key outputs from the board in the past two years, including the Framework for Audit Quality and the new and revised Auditor Reporting standards.

Commentary from IAASB Chairman Prof. Arnold Schilder, IAASB Technical Director Kathleen Healy, and IAASB Consultative Advisory Group Chair Matthew M. Waldron explains how the IAASB is responding to the ever-evolving environment in which audits and other assurance services are conducted.

“As the independent global auditing and assurance standard setter, we have accomplished much in the last two years, delivering against stakeholders’ expectations while adhering to a rigorous due process,” highlighted Prof. Schilder. “Our efforts outlined in our Strategy for 2015 – 2019 are well underway. We continue to forge ahead—intensely focused on outreach and collaboration to understand in particular where our international standards can and should be revisited in order to enhance audit quality.”  

“This report represents our initial attempt to demonstrate integrated thinking in how the board conducts itself and uses its limited resources to best serve the public interest, in light of our focus on innovation in reporting,” noted Ms. Healy. “At the same time, we hope this report will better acquaint investors and audit committees with our mission and efforts, stimulating further interest in our current agenda and opportunities for increased interactions with our stakeholders.” 

The report also outlines the status of the board’s key priorities and provides links to where further information is available on the IAASB’s website.

One of the current priorities is the IAASB’s Invitation to Comment, Enhancing Audit Quality in the Public Interest, which addresses the topics of professional skepticism, quality control, and group audits. The deadline for comments is May 16, 2016.

Additionally, the IAASB is investing substantial efforts in a project to revise the International Standard on Auditing addressing accounting estimates, including fair values.

About the International Auditing and Assurance Standards Board (IAASB) 
The IAASB develops auditing and assurance standards and guidance for use by all professional accountants under a shared standard-setting process involving the Public Interest Oversight Board, which oversees the activities of the IAASB and the IAASB Consultative Advisory Group, which provides public interest input into the development of the standards and guidance. The structures and processes that support the operations of the IAASB are facilitated by the International Federation of Accountants (IFAC).

About IFAC^®
IFAC is the global organization for the accountancy profession, dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. It is comprised of more than 175 members and associates in more than 130 countries and jurisdictions, representing almost 3 million accountants in public practice, education, government service, industry, and commerce.