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

 

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