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 Japanese + View All
In Progress Translations: Danish | German | Norwegian | Polish | Spanish
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
Basis for Conclusions
At a Glance
Staff Publication
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Related Resources
- 2018 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
- IAASB Work Plan for 2022-2023
- ISA 220 (Revised): Definition of an Engagement Team Fact sheet
- International Standard on Auditing 600 (Revised), Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors)
- Non-Authoritative Guidance: The Fraud Lens – Interactions Between ISA 240 and Other ISAs
