URGENT: We need your explicit permission to continue communicating with you. To continue receiving emails with resources and insights from IFAC, IAASB, IESBA, or IPSASB, please confirm your interest by visiting My Profile and selecting ‘I agree to the processing of my personal data’. For more information, please see our Privacy Policy.

Addressing Disclosures in the Audit of Financial Statements

IAASB
Jul 15, 2015 | Basis for Conclusions, Guidance & Support Tools, Handbooks, Standards, and Pronouncements
58 Pages
ISBN 978-1-60815-243-8
English

All available Translations: Dutch French Italian Japanese + View All

In Progress Translations: Danish | German | Norwegian | Polish | Spanish

Don't see your language? Request permission to translate

Addressing Disclosures in the Audit of Financial Statements–Revised ISAs and Related Conforming Amendments aims at focusing auditors on disclosures throughout the financial statement audit.

The changes include strengthened requirements in ISA 315 (Revised), Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment, ISA 330, The Auditor’s Responses to Assessed Risks, and ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements, as well as enhanced application material in these and several other ISAs to more explicitly address disclosures.

 
Final Pronouncement

DOWNLOAD PDF (416K)

Basis for Conclusions

DOWNLOAD PDF (251K)

At a Glance

DOWNLOAD PDF (76K)

Staff Publication

DOWNLOAD PDF (274K)

 
 

Copyright © 2021 The International Federation of Accountants (IFAC). All rights reserved.

 

Related Resources

 
 

Get the latest updates delivered to your inbox

Subscribe now

 
 

Translations & Permissions

Looking to reproduce the standards for your members? Want to include IFAC's publications in your training materials or university course? Learn how we can help.

IP permissions and policies

 

Primary tabs

Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC.

Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page.

For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED.

Agree