Exposure Draft, Proposed Conforming Amendments to the IAASB’s Other Standards and Framework Due to the New and Revised Quality Management Standards
IAASB
Feb 22, 2021 | Exposure Drafts and Consultation Papers
English
Comments due by: May 24, 2021
This Exposure Draft proposes changes to address inconsistencies in certain IAASB standards and framework with the new and revised quality management standards. Making these changes will avoid conflicts between standards and ensure that the IAASB's international standards continue to be applied as intended.
Comments are requested by May 24, 2021.
Copyright © 2023 The International Federation of Accountants (IFAC). All rights reserved.
Submitted Comment Letters
1. Canadian Public Accountability Board (Canada)
April 19, 2021
2. Ernst & Young Global Limited
April 27, 2021
3. PwC
May 20, 2021
4. The Malaysian Institute of Certified Public Accountants (MICPA) (Malaysia)
May 20, 2021
5. RSM International Limited
May 20, 2021
6. Office of the Auditor General of Canada (Canada)
May 21, 2021
7. KICPA (Korea, Republic of)
May 21, 2021
8. Grant Thornton International Limited
May 21, 2021
9. AASB Canada (Canada)
May 21, 2021
10. The New Zealand Auditing and Assurance Standards Board (the NZAuASB) (New Zealand)
May 23, 2021
11. CNCC-CSOEC
May 24, 2021
12. Botswana Institute of Chartered Accountants (Botswana)
May 24, 2021
13. IFAC SMP Advisory Group
May 24, 2021
14. KPMG International
May 24, 2021
15. Independent Regulatory Board for Auditors (IRBA) (South Africa)
May 24, 2021
16. Deloitte Touche Tohmatsu Limited (DTTL)
May 24, 2021
17. Auditing and Assurance Standards Board (Australia)
May 25, 2021
18. Office of the Auditor General of Alberta (Canada)
May 25, 2021
19. Institut der Wirtschaftspruefer in Deutschland e.V. (IDW) (Germany)
May 26, 2021
20. Federation of Accounting Professions (Thailand)
May 30, 2021
Related Resources
- 2018 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
- Proposed International Standard on Auditing 500 (Revised), Audit Evidence, and Proposed Conforming and Consequential Amendments to Other ISAs
- Proposed Narrow Scope Amendments to ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements and ISA 260 (Revised), Communication with Those Charged With Governance
- Proposed Part 10, Audits of Group Financial Statements of the Proposed ISA for Audits of Financial Statements of Less Complex Entities
- Proposed Strategy and Work Plan for 2024‒2027