The New Auditor’s Report: Questions and Answers
This publication has been prepared by the Auditor Reporting Implementation Working Group, and provides guidance to address areas where there are common differences in interpretation of the IAASB’s new and revised Auditor Reporting standards and ISA 720 (Revised), which are effective for periods ending on or after December 15, 2016.
This publication does not constitute an authoritative pronouncement of the International Auditing and Assurance Standards Board (IAASB), nor does it amend or override the International Standards on Auditing (ISAs). Further, this publication is not meant to be exhaustive and reading this publication is not a substitute for reading the ISAs.
Copyright © 2022 The International Federation of Accountants (IFAC). All rights reserved.
Related Resources
- 2018 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
- IAASB Comment Letter to the International Sustainability Standards Board
- 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
