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Enhancing the Value of Auditor Reporting: Exploring Options for Change

IAASB Consultation Paper
IAASB
| Exposure Drafts and Consultation Papers
English
Comments due by:

The consultation paper seeks to determine whether there are common views among users of audited financial statements and other stakeholders about the usefulness of auditor reporting. It describes issues with current financial reporting, including a perceived "information gap," identified by some stakeholders. It then sets out possible options for change and seeks input as to whether such options might be effective in enhancing auditor reporting and the communicative value of the auditor's report.

Copyright © 2024 The International Federation of Accountants (IFAC). All rights reserved.

Submitted Comment Letters

  1. Robert Mednick (20.54 KB)
     (United States of America)
  2. Chris barnard (661.85 KB)
     (Germany)
  3. FEI Canada (176.02 KB)
     (Canada)
  4.  (Malta)
  5. SAICA (116.26 KB)
     (South Africa)
  6.  (Canada)
  7.  (Malaysia)
  8. CGA-Canada (277.03 KB)
     (Canada)
  9.  (Australia)
  10.  (United States of America)
  11.  (Hungary)
  12.  (Denmark)
  13. CPA Australia (94.6 KB)
     (Australia)
  14.  (Switzerland)
  15.  (Australia)
  16.  (Japan)
  17.  (Norway)
  18. ICAC (97.24 KB)
     (Spain)
  19. Pitcher Partners (194.2 KB)
     (Australia)
  20.  (United Kingdom)
  21.  (Canada)
  22.  (France)
  23.  (Hong Kong, Special Administrative Region of China)
  24. AICPA (350.78 KB)
     (United States of America)
  25.  (Argentina)
  26.  (Switzerland)
  27. ASSIREVI (224.55 KB)
     (Italy)
  28.  (Canada)
  29.  (Zambia)
  30.  (Sweden)
  31.  (United Kingdom)
  32.  (United States of America)
  33.  (United States of America)
  34. RSM International (330.41 KB)
     (United Kingdom)
  35.  (United States of America)
  36.  (Rwanda)
  37. ACCA (129.64 KB)
     (United Kingdom)
  38. ENMAX Corporation (81.46 KB)
     (Canada)
  39.  (India)
  40.  (New Zealand)
  41.  (United Kingdom)
  42. Eumedion (650.92 KB)
     (Netherlands)
  43.  (Australia)
  44. ICAP (102.01 KB)
     (Pakistan)
  45. BlackRock, Inc. (244.44 KB)
     (United States of America)
  46.  (United States of America)
  47.  (United Kingdom)
  48. EFFA (171.06 KB)
     (Belgium)
  49.  (United States of America)
  50.  (Switzerland)