International Standard on Auditing 720 (Revised), The Auditor’s Responsibilities Relating to Other Information
Proposed Consequential and Conforming Amendments to Other ISAs
IAASB
Apr 18, 2014 | Exposure Drafts and Consultation Papers
42 Pages
English
Comments due by: Jul 18, 2014
This Exposure Draft seeks views from stakeholders in relation to proposed International Standard on Auditing (ISA) 720 (Revised), The Auditor’s Responsibilities Relating to Other Information. This re-exposure of the proposed revised ISA provides requirements and guidance on the scope of other information, the auditor’s work effort related to other information, and the auditor’s associated reporting responsibilities.
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Submitted Comment Letters
1. Audit Oversight Board, Securities Commission Malaysia (Malaysia)
June 20, 2014
2. Swedish National Audit Office (Sweden)
June 25, 2014
3. Institut der Wirtschaftspruefer in Deutschland e.V. (IDW) (Germany)
July 4, 2014
4. International Association of Insurance Supervisors (Switzerland)
July 8, 2014
5. Provincial Auditor Saskatchewan (Canada)
July 10, 2014
6. Auditor General South Africa (South Africa)
July 14, 2014
7. Crowe Horwath International (United States)
July 14, 2014
8. FAR - the Institute for the Accountancy Profession in Sweden (Sweden)
July 14, 2014
9. Office of the Auditor General of Canada (Canada)
July 14, 2014
10. The Center for Audit Quality (United States)
July 14, 2014
11. Chamber of Auditors of the Czech Republic (Czech Republic)
July 15, 2014
12. Financial Audit Subcommittee of INTOSAI (United Arab Emirates)
July 15, 2014
13. Instituut van de Bedrijfsrevisoren-Institut des Réviseurs d'Entreprises (Belgium)
July 15, 2014
14. Accounting Principles & Assurance Services Committee, California Society of Certifieid Public Accountants (United States)
July 16, 2014
15. UK National Audit Office (United Kingdom)
July 16, 2014
16. ZICA (Zambia)
July 16, 2014
17. ACCA (United Kingdom)
July 17, 2014
18. ASSIREVI (Italy)
July 17, 2014
19. Association of National Accountants Of Nigeria (Nigeria)
July 17, 2014
20. Auditing and Assurance Standards Board (Canada)
July 17, 2014
21. CIPFA (United Kingdom)
July 17, 2014
22. Compagnie Nationale des Commisssaires aux Comptes (CNCC) and the Conseil Supérieur de l’Ordre des Experts-Comptables (CSOEC) (France)
July 17, 2014
23. Deloitte Touche Tohmatsu Limited (DTTL) (United Kingdom)
July 17, 2014
24. European Federation of Accountants and Auditors for SMEs
July 17, 2014
25. Fédération des Experts Comptables Européens
July 17, 2014
26. GAO - US Government Accountability Office (United States)
July 17, 2014
27. Grant Thornton International Ltd (United Kingdom)
July 17, 2014
28. INSTITUTO NACIONAL DE CONTADORES PUBLICOS DE COLOMBIA (Colombia)
July 17, 2014
29. MNP LLP (Canada)
July 17, 2014
30. THE INSTITUTE OF CHARTERED ACCOUNTANTS - GHANA (Ghana)
July 17, 2014
31. Wirtschaftsprueferkammer - WPK (Germany)
July 17, 2014
32. Accounting and Auditing Institute ICAC (Spain)
July 18, 2014
33. Asociacion Interamericana de Contabilidad (United States)
July 18, 2014
34. Auditing and Assurance Standards Board (Australia)
July 18, 2014
35. Australian Institute of Company Directors (Australia)
July 18, 2014
36. BCBS (Switzerland)
July 18, 2014
37. BDO (United Kingdom)
July 18, 2014
38. Canadian Securities Administrators (Canada)
July 18, 2014
39. European Audit Inspection Group
July 18, 2014
40. FSR - danske revisorer (Denmark)
July 18, 2014
41. Hong Kong Institute of CPAs (Hong Kong (Special Administrative Region of China))
July 18, 2014
42. Hydro-Québec (Canada)
July 18, 2014
43. ISCA (Singapore)
July 18, 2014
44. Ibracon - Instituto dos Auditores Independentes do Brasil (Brazil)
July 18, 2014
45. Institute of Certified Public Accountants of Kenya (Kenya)
July 18, 2014
46. International Organization of Securities Commissions (Spain)
July 18, 2014
47. KPMG IFRG (United Kingdom)
July 18, 2014
48. Korean Institute of Certified Public Accountants (Korea, Republic of)
July 18, 2014
49. New York State Society of Certified Public Accountants (United States)
July 18, 2014
50. PKF International Limited (United Kingdom)
July 18, 2014
51. PricewaterhouseCoopers (United Kingdom)
July 18, 2014
52. South African Institute of Chartered Accountants (South Africa)
July 18, 2014
53. The American Institute of Certified Public Accountants (United States)
July 18, 2014
54. The Japanese Institute of Certified Public Accountants (Japan)
July 18, 2014
55. The Malaysian Institute of Certified Public Accountants (MICPA) (Malaysia)
July 18, 2014
56. UAB Raimda auditas (Lithuania)
July 18, 2014
57. US Chamber of Commerce, CCMC (United States)
July 18, 2014
58. Chris Barnard
July 21, 2014
59. Ernst & Young Global Limited (United Kingdom)
July 21, 2014
60. RSM International, Ltd. (United Kingdom)
July 21, 2014
61. Independent Regulatory Board for Auditors (South Africa)
July 22, 2014
62. Nederlandse Beroepsorganisatie van Accountants (Netherlands)
July 22, 2014
63. ICAS (United Kingdom)
July 23, 2014
64. New Zealand Auditing and Assurance Standards Board (New Zealand)
July 23, 2014
65. Financial Reporting Council (United Kingdom)
July 25, 2014
66. Office of the Auditor-General of New Zealand (New Zealand)
July 27, 2014
67. Denise Silva Ferreira Juvenal (Brazil)
August 4, 2014
68. Institute of Public Accountants (Australia)
August 10, 2014
69. International Forum of Independent Audit Regulators (United States)
August 21, 2014
70. Malaysian Institute of Accountants (Malaysia)
August 21, 2014
71. The Institute of Chartered Accountants of Pakistan (Pakistan)
September 15, 2014
72. CPA Australia Ltd (Australia)
October 8, 2014
73. Chartered Accountants Arustralia + New Zealand (New Zealand)
November 26, 2014
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