Norme internationale d’audit (ISA) 810 (révisée), Missions visant la délivrance d'un rapport sur des états financiers résumés

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

Translated by: Chartered Professional Accountants of Canada
Status: Completed

IAASB
Jun 21, 2016 | Handbooks, Standards, and Pronouncements, Translation
33 Pages
French

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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.

The limited amendments to ISA 810 (Revised) leverage the additional transparency in the auditor’s report on the audited financial statements resulting from the IAASB’s new and revised Auditor Reporting standards issued in January 2015, in particular ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements, and new ISA 701, Communicating Key Audit Matters in the Independent Auditor’s Report.

ISA 810 (Revised) will become effective at the same time as the auditor reporting standards addressing general purpose financial statements–for engagements to report on summary financial statements for periods ending on or after December 15, 2016.

 

Norme internationale d’audit (ISA) 810 (révisée), Missions visant la délivrance d'un rapport sur des états financiers résumés (PDF | 522K)
ISA 810 (Revised), Engagements to Report on Summary Financial Statements
Date: Jun 21, 2016

 

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