International Standard on Auditing (ISA) 720 (Revised), The Auditor’s Responsibilities Relating to Other Information in Documents Containing or Accompanying Audited Financial Statements and the Auditor’s Report Thereon
Exposure Draft
IAASB
Nov 14, 2012 | Exposure Drafts and Consultation Papers
42 Pages
English
Comments due by: Mar 14, 2013
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 in Documents Containing or Accompanying Audited Financial Statements and the Auditor’s Report Thereon. The proposals extend the scope of the extant standard and the auditor’s responsibilities and include suggested auditor reporting responsibilities.
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Submitted Comment Letters
1. D&L Scott (United Kingdom)
January 5, 2013
2. WK- Westworth KempConsultants (Australia)
February 14, 2013
3. CIPFA (United Kingdom)
February 18, 2013
4. Chris Barnard (Germany)
March 6, 2013
5. Insolvency Guardian (Australia)
March 11, 2013
6. UK National Audit Office (United Kingdom)
March 11, 2013
7. IPAR- Institute of Professional Accuntants of Russia (Russian Federation)
March 12, 2013
8. MNP LLP (Canada)
March 12, 2013
9. CPA Australia (Australia)
March 13, 2013
10. ICPAS- Institute of Certfied Public Accountants of Singapore (Singapore)
March 13, 2013
11. AAA - American Accounting Association- Auditing Standards Committee of the Auditing Section (United States)
March 14, 2013
12. ASSIREVI (Italy)
March 14, 2013
13. Australian Auditing and Assurance Standards Board (Australia)
March 14, 2013
14. Australian Council of Auditors General (Australia)
March 14, 2013
15. BDO (United Kingdom)
March 14, 2013
16. Baker Tilly UK Audit LLP (United Kingdom)
March 14, 2013
17. CAASB (Canada)
March 14, 2013
18. Center for Audit Quality (United States)
March 14, 2013
19. Chamber of Auditors Czech Republic (Czech Republic)
March 14, 2013
20. Deloitte Touche Tohmatsu Limited (United States)
March 14, 2013
21. Eumedion (Netherlands)
March 14, 2013
22. European Audit Inspection Group (15 European Regulators) (Europe)
March 14, 2013
23. FAR (Institute for the Accountancy Profession in Sweden) (Sweden)
March 14, 2013
24. GAO (United States)
March 14, 2013
25. Hong Kong Institute of Certified Public Accountants (Hong Kong (Special Administrative Region of China))
March 14, 2013
26. Hydro-Quebec (Canada)
March 14, 2013
27. IAIS- International Association of Insurance Supervisors (Switzerland)
March 14, 2013
28. ICAC- Ministry of Economics an Competiveness(Institute of Accounting and Audit) (Spain)
March 14, 2013
29. ICAS (United Kingdom)
March 14, 2013
30. ICGN- International Corporate Governance Network (United Kingdom)
March 14, 2013
31. IIA- Institute of Internal Auditors (United States)
March 14, 2013
32. IRE IBR (Belgium)
March 14, 2013
33. JICPA- Japanese Institute of Certified Public Accountants (Japan)
March 14, 2013
34. KPMG IFRG Limited (United Kingdom)
March 14, 2013
35. Kreston International Ltd (United Kingdom)
March 14, 2013
36. NBA- Nederlands Beroepsorganisatie van Accountants (Netherlands)
March 14, 2013
37. NZAUASB- New Zealand Audting and Assurance Standads Board (New Zealand)
March 14, 2013
38. Pitcher Partners (Australia)
March 14, 2013
39. RCA- Russian Collegium of Auditor (Russian Federation)
March 14, 2013
40. RSM International (United Kingdom)
March 14, 2013
41. SAICA- South Africa Institute of Chartered Accounants (South Africa)
March 14, 2013
42. Swedish National Audit Office (Sweden)
March 14, 2013
43. WAO- Wales Audit Office (United Kingdom)
March 14, 2013
44. WPK - Wirthschaftspruferkammer (German Public Accountnts) (Germany)
March 14, 2013
45. ZICA (Zambia)
March 14, 2013
46. European Federation of Accountants and Auditors for SMEs (Europe)
March 15, 2013
47. Hermes Equity Ownership Services (United Kingdom)
March 15, 2013
48. ICAA- Institue of Chartered Accountants in Australia (Australia)
March 15, 2013
49. ICAEW (United Kingdom)
March 15, 2013
50. ICAP (Pakistan)
March 15, 2013
51. Association of Chartered Certified Accountants (United Kingdom)
March 18, 2013
52. FSR - danske revisorer (Denmark)
March 18, 2013
53. NYSSCPA (United States)
March 18, 2013
54. PWC- PricewaterhouseCooper International Limited (United Kingdom)
March 18, 2013
55. Basel Committee on Banking Supervision (Switzerland)
March 19, 2013
56. Fédération des Experts comptables Européens - FEE (Europe)
March 19, 2013
57. Grant Thornton International Ltd (United Kingdom)
March 19, 2013
58. MIA-Malaysian Institute of Accountants (Malaysia)
March 19, 2013
59. Altaf Noor Ali (Pakistan)
March 20, 2013
60. American Institute of CPAs (United States)
March 20, 2013
61. Australian Institute of Company Directors (Australia)
March 20, 2013
62. IDW-Institut der Wirtschaftspruefer in Deutshland e.V. (Germany)
March 20, 2013
63. IRBA- Independent Regulatory Board for Auditors (South Africa)
March 20, 2013
64. MAOB- Securities Commission of Malaysia- Audit Oversight Board (Malaysia)
March 20, 2013
65. MIA- Malta Insitute of Accountants (Malta)
March 21, 2013
66. Ernst & Young (United Kingdom)
March 22, 2013
67. Denise Juvenal (Brazil)
March 23, 2013
68. Office of the Auditor General of New Zealand (New Zealand)
March 27, 2013
69. CNCC CSOEC (France)
April 3, 2013
70. Financial Reporting Council (UK) (United Kingdom)
April 11, 2013
71. Canadian Public Accountability Board (Canada)
April 15, 2013
72. Ibracon - Instituto dos Auditores Independentes do Brasil (Brazil)
April 15, 2013
73. Instituto de Censores Jurados de Cuentas de Espana (Spain)
May 15, 2013
74. IOSCO (Spain)
May 20, 2013
Related Resources
- 2018 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
- 2021 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
- ISA 315 First-Time Implementation Guide
- Proposed International Standard on Auditing 500 (Revised), Audit Evidence, and Proposed Conforming and Consequential Amendments to Other ISAs
- Reporting Going Concern Matters in the Auditor's Report
