Discussion Paper, Exploring the Demand for Agreed-Upon Procedures Engagements and Other Services, and the Implications for the IAASB’s International Standards
This Discussion Paper, issued by the International Auditing and Assurance Standards Board (IAASB)’s Agreed-Upon Procedures (AUP) Working Group, sets out the key features of an AUP engagement and explores how they are undertaken, including the extent to which practitioners find existing requirements and guidance helpful or challenging. In addition, the IAASB is seeking an understanding of how reports on factual findings are used to determine the needs of users. The Discussion Paper also explores the demand for engagements that combine reasonable assurance, limited assurance, and non-assurance engagements, and whether the IAASB’s existing International Standards are appropriate.
Stakeholder input will be helpful to assist the IAASB in determining what is needed to meet stakeholder’s needs, including standard setting and other possible actions.
Comments on the Discussion Paper are requested by March 29, 2017.
Submitted Comment Letters
-
Provincial Auditor of Saskatchewan (332.11 KB)(Canada)
-
Crowe Horwath International (143.77 KB)()
-
WPK (Wirtschaftsprueferkammer) (304.18 KB)(Germany)
-
AASB (211.46 KB)(Canada)
-
ICAEW (274.61 KB)(United Kingdom)
-
NASBA (132.61 KB)()
-
Institut der Wirtschaftspruefer in Deutschland e.V. (IDW) (114.82 KB)(Germany)
-
Kingston Smith LLP (250.58 KB)(United Kingdom)
-
South African Institute of Professional Accountants (SAIPA) (532.1 KB)(South Africa)
-
Malaysian Institute of Accountants (990.25 KB)(Malaysia)
-
ICAS (240.2 KB)(United Kingdom)
-
European Federation of Accountants and Auditors for SMEs (EFAA) (470.86 KB)()
-
European Commission (183 KB)(Belgium)
-
The Institute of Chartered Accountants of Sri Lanka. (264.01 KB)(Sri Lanka)
-
ASSIREVI (2.22 MB)(Italy)
-
Ernst & Young Global Limited (78.46 KB)()
-
The Malaysian Institute of Certified Public Accountants (308.91 KB)(Malaysia)
-
CIPFA (227.21 KB)(United Kingdom)
-
AICPA (233.55 KB)(United States of America)
-
New Zealand Auditing and Assurance Standards Board (372.39 KB)()
-
The Japanese Institute of Certified Public Accountants (268.86 KB)(Japan)
-
Audit New Zealand (213.34 KB)(New Zealand)
-
ISCA (513.11 KB)(Singapore)
-
FAR - the Institute for the Accountancy Profession in Sweden (1.76 MB)(Sweden)
-
KICPA (138.83 KB)(Korea)
-
The Institute of Chartered Accountants (Ghana) (3.77 MB)(Ghana)
-
The South African Institute of Chartered Accountants (775.65 KB)(South Africa)
-
FEDERACION ARGENTINA DE CONSEJOS PROFESIONALES DE CIENCIAS ECONÓMICAS (811.13 KB)(Argentina)
-
Independent Regulatory Board for Auditors (IRBA) (478.37 KB)(South Africa)
-
PwC International Limited (204.92 KB)()
-
INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF UGANDA (31.12 KB)(Uganda)
-
Grant Thornton International Limited (400.86 KB)()
-
Association of Chartered Certified Accountants (ACCA) (143.71 KB)()
-
KPMG IFRG Limited (66.57 KB)()
-
BDO (109.86 KB)(United Kingdom)
-
PKF International Limited (668.16 KB)()
-
Chartered Accountants Australia and New Zealand (311.83 KB)(Australia)
-
Hong Kong Institute of Certified Public Accountants (162.36 KB)(Hong Kong, Special Administrative Region of China)
-
Royal NBA, the Netherlands Institute of Chartered Accountants (1.07 MB)(Netherlands)
-
Institute of Chartered Accountants of Zimbabwe (643.17 KB)(Zimbabwe)
-
Chartered Accountants Ireland (584.26 KB)(Ireland)
-
IFAC SMP Committee (97.31 KB)()
-
IBR-IRE (77.91 KB)(Belgium)
-
RSM (153.35 KB)()
-
14000registry (116.42 KB)(Canada)
-
Accountancy Europe (3.01 MB)(Belgium)
-
Federation of Accounting Professions (131.55 KB)(Thailand)
-
CPA Australia (368.13 KB)(Australia)
-
Altaf Noor Ali Chartered Accountants (1.1 MB)(Pakistan)
-
Australian Auditing and Assurance Standards Board (5.05 MB)(Australia)