Proposed Changes to the International Standards on Auditing (ISAs)–Addressing Disclosures in the Audit of Financial Statements

IAASB
May 14, 2014 | Exposure Drafts and Consultation Papers
59 Pages
English

Comments due by: Sep 11, 2014

This Exposure Draft seeks views from stakeholders in relation to the International Standards on Auditing (ISAs) that address disclosures in the audit of financial statements. The proposals include new guidance to clarify expectations of auditors when auditing financial statement disclosures.

NEW The Preliminary Staff Publication, Addressing Disclosures in the Audit of Financial Statements, highlights matters that may be of importance for auditors when addressing disclosures as part of a financial statement audit, and includes reference to the relevant requirements and application material of the ISAs, including the proposed amendments in the Exposure Draft.

Please log in and use the "Submit Comment" link at left to submit your comments. If you experience difficulty, please email your comments to BeverleyBahlmann@iaasb.org.

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Submitted Comment Letters

1. Swedish National Audit Office (Sweden)
June 25, 2014

2. ICAEW
August 4, 2014

3. Crowe Horwath International (United States)
August 18, 2014

4. Provincial Auditor Saskatchewan (Canada)
August 18, 2014

5. Chartered Accountants Australia and New Zealand (Australia)
August 19, 2014

6. Instituut van de Bedrijfsrevisoren/Institut des Réviseurs d'Entreprises (Belgium)
September 2, 2014

7. Audit Oversight Board, Securities Commission Malaysia (Malaysia)
September 3, 2014

8. Chris Barnard (Germany)
September 5, 2014

9. European Banking Authority (EBA) (Europe )
September 5, 2014

10. ISCA (Singapore)
September 5, 2014

11. Association of National Accountants of Nigeria (Nigeria)
September 8, 2014

12. FSR - danske revisorer (Denmark)
September 8, 2014

13. ACCA
September 9, 2014

14. Australasian Council of Auditors-General (Australasia/Oceania )
September 9, 2014

15. CPA Australia (Australia)
September 9, 2014

16. Chartered Accountants Ireland (Ireland)
September 9, 2014

17. Fédération des Experts Comptables Européens (Europe )
September 9, 2014

18. Government Accountability Office (United States)
September 9, 2014

19. Quoted Companies Alliance (United Kingdom)
September 9, 2014

20. Wirtschaftsprüferkammer (Germany)
September 9, 2014

21. External Reporting Board (New Zealand)
September 10, 2014

22. National Association of State Boards of Accountancy (NASBA) (United States)
September 10, 2014

23. RSM International Limited
September 10, 2014

24. ASOCIACION INTERAMERICANA DE CONTABILIDAD (AIC) (United States)
September 11, 2014

25. ASSIREVI (Italy)
September 11, 2014

26. Auditing and Assurance Standards Board (Australia)
September 11, 2014

27. BDO (United Kingdom)
September 11, 2014

28. Basel Committee on Banking Supervision
September 11, 2014

29. CIPFA (United Kingdom)
September 11, 2014

30. Canadian Auditing and Assurance Standards Board
September 11, 2014

31. Deloitte Touche Tohmatsu Limited (United States)
September 11, 2014

32. Hong Kong Institute of Certified Public Accountants (Hong Kong (Special Administrative Region of China))
September 11, 2014

33. Hunter College (United States)
September 11, 2014

34. ICAS (United Kingdom)
September 11, 2014

35. IFAC SMP Committee
September 11, 2014

36. Independent Regulatory Board for Auditors (South Africa)
September 11, 2014

37. Institut der Wirtschaftsprüfer e.V. (Germany)
September 11, 2014

38. Instituto Mexicano de Contadores Publicos AC (Mexico)
September 11, 2014

39. Instituto Nacional de Contadores Públicos de Colombia (Colombia)
September 11, 2014

40. KPMG IFRG Limited
September 11, 2014

41. Korean Institute of Certified Public Accountants (Korea, Republic of)
September 11, 2014

42. Malaysian Institute of Accountants (Malaysia)
September 11, 2014

43. National Audit Office (United Kingdom)
September 11, 2014

44. Office of Auditor General of Alberta (Canada)
September 11, 2014

45. Public Accountants and Auditors Board, Zimbabwe (Zimbabwe)
September 11, 2014

46. THE INSTITUTE OF CHARTERED ACCOUNTANTS [GHANA] (Ghana)
September 11, 2014

47. The American Institute of Certified Public Accountants (United States)
September 11, 2014

48. The Japanese Institute of Certified Public Accountants (Japan)
September 11, 2014

49. The Malaysian Institute of Certified Public Accountants (MICPA) (Malaysia)
September 11, 2014

50. The South African Institute of Chartered Accountants (South Africa)
September 11, 2014

51. ZICA (Zambia)
September 11, 2014

52. California Society of Certified Public Accountants (United States)
September 12, 2014

53. Compagnie Nationale des Commissaires aux Comptes (France)
September 12, 2014

54. FACPCE (Argentina)
September 12, 2014

55. Institute of Chartered Accountants of Zimbabwe (ICAZ) (Zimbabwe)
September 12, 2014

56. PricewaterhouseCoopers International Limited
September 12, 2014

57. The Financial Reporting Council (United Kingdom)
September 15, 2014

58. The Institute of Chartered Accountants of Pakistan (Pakistan)
September 15, 2014

59. European Federation of Accountants and Auditors for SMEs
September 16, 2014

60. Nederlandse Beroepsorganisatie van Accountants (Netherlands)
September 16, 2014

61. Office of the Auditor-General of New Zealand (New Zealand)
September 16, 2014

62. Grant Thornton International Ltd
September 19, 2014

63. Altaf Noor Ali Chartered Accountants (Pakistan)
September 20, 2014

64. Denise Silva Ferreira Juvenal (Brazil)
September 21, 2014

65. Ernst & Young Global Limited (United Kingdom)
September 25, 2014

66. New York State Society of Certified Public Accountants (United States)
September 29, 2014

67. European Audit Inspection Group (Europe )
October 2, 2014

68. IAIS (Switzerland)
October 3, 2014

69. International Organization of Securities Commissions (United States)
October 3, 2014

70. International Forum of Independent Audit Regulators
October 10, 2014

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