Basis for Conclusions: Reporting on Audited Financial Statements - New and Revised Auditor Reporting Standards and Related Conforming Amendments

IAASB
Jan 15, 2015 | Basis for Conclusions
English

The staff-prepared Basis for Conclusions relates to, but does not form part of, the new and revised Auditor Reporting standards and related conforming amendments. It provides background for, and a summary of, the rationale for the IAASB’s conclusions.

 

DOWNLOAD PDF (332K)

 
 

Copyright © 2020 The International Federation of Accountants (IFAC). All rights reserved.

 

Related Resources

 

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.