International Standard on Auditing (ISA) 700 (Revised), Forming an Opinion and Reporting on Financial Statements

Jan 15, 2015

Completed

International Standard on Auditing (ISA) 701, Communicating Key Audit Matters in the Independent Auditor's Report

Completed

International Standard on Auditing (ISA) 570 (Revised), Going Concern

The revised ISA deals with the auditor’s responsibilities in an audit of financial statements relating to going concern and the implications for the auditor’s report.

ISA 570 (Revised) is effective for audits of financial statements for periods ending on or after December 15, 2016.

Jan 15, 2015

Completed

ISA 810 (Revised), Engagements to Report on Summary Financial Statements

In Progress

ISA 805 (Revised), Special Considerations─Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement

In Progress

ISA 800 (Revised), Special Considerations─Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks

In Progress

2015 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements

Extracts translated; only current: ISA 315, 610, 260, 570, 700, 701, 705, 706, 720, ISAE 3000, Framework

Completed

IFAC Offices