The International Auditing and Assurance Standards Board^® (IAASB^®)’s new ISA^® 701, Communicating Key Audit Matters in the Independent Auditor's Report, and other revised standards designed to enhance auditor’s reports for investors and other users of financial statements, have been published in French.

The other revised standards consist of:

• ISA 260 (Revised), Communication with Those Charged with Governance;
• ISA 570 (Revised), Going Concern;
• ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements; and
• ISA 706 (Revised), Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report

In addition, three other French translations of International Standards on Auditing^® were published: ISA 800 (Revised), Special Considerations─Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks, ISA 805 (Revised), Special Considerations─Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement, and ISA 810 (Revised), Engagements to Report on Summary Financial Statements.

These standards are effective for audits of financial statements for periods ending on or after December 15, 2016.

The French translations were performed by the Chartered Professional Accountants Canada.

For an overview of translations of International Federation of Accountants^® (IFAC^®) publications, please visit the Translations Database.