IAASB

Projet de Norme internationale d’audit 500 (révisée), Éléments probants, et projet de modifications de concordance et de modifications corrélatives à apporter à d’autres normes ISA

Proposed International Standard on Auditing 500 (Revised), Audit Evidence, and Proposed Conforming and Consequential Amendments to Other ISAs

Please submit comments via the original English Exposure Draft web page

Published:
Nov 16, 2022
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Translated by: Chartered Professional Accountants Canada
Norma Internacional de Auditoría (NIA) 600 (Revisada), Consideraciones especiales-Auditorías de estados financieros de grupos (incluido el trabajo de los auditores de los componentes)

International Standard on Auditing 600 (Revised), Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors)

Oct 25, 2022

IAASB

Spanish-Latin America
Completed
Standardului Internațional privind Managementul Calității 2: Revizuirea calității misiunilor

International Standard on Quality Management (ISQM) 2, Engagement Quality Reviews

Oct 19, 2022

IAASB

Romanian
Completed
Standardului Internațional privind Managementul Calității 1: Managementul calității pentru firmele care efectuează audituri sau revizuiri ale situațiilor financiare ori alte misiuni de asigurare sau de servicii conexe

International Standard on Quality Management (ISQM) 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements

Oct 19, 2022

IAASB

Romanian
Completed
Niewiążące materiały wspierające związane z technologią: często zadawane pytania dotyczące planowania badania

Non-Authoritative Support Material: Audit Planning When Using Automated Tools and Techniques

Sep 30, 2022

IAASB

Polish
Completed
Niewiążące wytyczne dotyczące oszustwa w badaniu sprawozdania finansowego. Soczewka do wykrywania oszustw – interakcje pomiędzy MSB 240 a innymi MSB

Non-Authoritative Guidance: The Fraud Lens – Interactions Between ISA 240 and Other ISAs

Sep 30, 2022

IAASB

Polish
Completed
Arkusz informacyjny – MSB (zmieniony): Definicja zespołu wykonującego zlecenie

ISA 220 (Revised): Definition of an Engagement Team Fact sheet

Sep 30, 2022

IAASB

Polish
Completed
Zmiany dostosowawcze i wynikające z nowelizacji innych standardów IAASB w wyniku nowych i zmienionych Standardów Zarządzania Jakością

Conforming and Consequential Amendments to the IAASB’s Other Standards as a Result of the New and Revised Quality Management Standards

Sep 30, 2022

IAASB

Polish
Completed
Proponowane zmiany o wąskim zakresie w MSB 700 (zmienionym), Formułowanie opinii oraz sprawozdawczość na temat sprawozdania finansowego; oraz MSB 260 (zmienionym), Komunikowanie się z osobami sprawującymi nadzór

Proposed Narrow Scope Amendments to ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements and ISA 260 (Revised), Communication With Those Charged With Governance

Published:
Sep 30, 2022
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Translated by: Polish Chamber of Statutory Auditors
IESBA倫理規程の改訂により会計事務所が社会的影響度の高い事業体（PIE）に対する独立性に関する要求事項を適用している場合の開示要求に伴う狭い範囲の改訂案-ISA700（改訂）「財務諸表に対する意見の形成と監査報告」及び ISA260（改訂）「ガバナンスに責任を有する者とのコミュニケーション」」の日本語文

Proposed Narrow Scope Amendments to ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements and ISA 260 (Revised), Communication With Those Charged With Governance

Published:
Sep 30, 2022
|

Translated by: Japanese Institute of Certified Public Accountants

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