The New Auditor’s Report: A Comparison between the ISAs and the PCAOB Reproposal
IAASB
May 23, 2016 | Guidance & Support Tools
English
Following the US Public Company Accounting Oversight Board's (PCAOB) recent release of its Reproposed Auditing Standard, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion, the IAASB's Auditor Reporting Implementation Working Group has prepared The New Auditor’s Report: A Comparison between the ISAs and the PCAOB Reproposal to assist interested parties in understanding key aspects of the IAASB's new and revised Auditor Reporting standards issued in January 2015 and the PCAOB Reproposal.
During the PCAOB's Standing Advisory Group meeting May 18-19, 2016, IAASB Chairman Prof. Arnold Schilder presented "The IAASB's Work to Enhance Audit Quality." The full text of his speech and the accompanying presentation are also available.
The New Auditor’s Report: A Comparison between the ISAs and the PCAOB Reproposal
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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
