Proposed International Standard on Auditing (ISA) 810 (Revised)

Aug 03, 2015 | Exposure Drafts and Consultation Papers
38 Pages

Comments due by: Nov 02, 2015

International Standard on Auditing™ (ISA™) 810, Engagements to Report on Summary Financial Statements, deals with the auditor’s responsibilities relating to an engagement to report on summary financial statements derived from financial statements audited in accordance with ISAs by that same auditor.

The IAASB is proposing limited conforming amendments to ISA 810 as a result of the issuance of its new and revised Auditor Reporting standards, which address auditor reporting on general purpose financial statements.

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Submitted Comment Letters

1. Institut der Wirtschaftspruefer in Deutschland e.V. (IDW)  (Germany)
October 1, 2015

2. Chartered Accountants Australia and New Zealand
October 5, 2015

3. Malaysian Institute of Accountants  (Malaysia)
October 20, 2015

4. Institute of Registered Auditors (IBR-IRE)  (Belgium)
October 27, 2015

5. Ernst & Young Global Limited
October 27, 2015

6. Auditing and Assurance Standards Board  (Canada)
October 27, 2015

7. Chartered Accountants Ireland  (Ireland)
October 27, 2015

October 28, 2015

October 29, 2015

10. FSR-danske revisorer  (Denmark)
October 29, 2015

11. PwC
October 30, 2015

12. CPA Australia  (Australia)
October 30, 2015

13. Institute of Singapore Chartered Accountants  (Singapore)
October 30, 2015

14. BDO  (United Kingdom)
October 30, 2015

15. Instituto Nacional de Contadores Públicos de Colombia  (Colombia)
October 30, 2015

16. New Zealand Auditing and Assurance Standards Board of the XRB  (New Zealand)
November 1, 2015

17. CUNY Hunter College  (United States)
November 1, 2015

18. South African Institute of Chartered Accountants  (South Africa)
November 2, 2015

19. The Malaysian Institute of Certified Public Accountants (MICPA)  (Malaysia)
November 2, 2015

20. The American Institute of Certified Public Accountants  (United States)
November 2, 2015

21. Deloitte Touche Tohmatsu Limited
November 2, 2015

22. Denise Silva Ferreira Juvenal  (Brazil)
November 2, 2015

23. Hong Kong institute of Certified Public Accountants  (Hong Kong (Special Administrative Region of China))
November 2, 2015

24. Independent Regulatory Board for Auditors  (South Africa)
November 2, 2015

25. IFAC SMP Committee
November 2, 2015

26. KICPA  (Korea, Republic of)
November 2, 2015

27. KPMG IFRG Limited
November 3, 2015

28. The Japanese Institute of Certified Public Accountants  (Japan)
November 4, 2015

29. Lithuanian Chamber of Auditors  (Lithuania)
November 4, 2015

30. Audit Oversight Board, Securities Commission Malaysia  (Malaysia)
November 4, 2015

31. Institute of Public Accountants  (Australia)
November 5, 2015

32. The Institute of Chartered Accountants of Pakistan  (Pakistan)
November 5, 2015

33. Nederlandse Beroepsorganisatie van Accountants  (Netherlands)
November 11, 2015

34. Compagnie Nationale des Commissaires aux Comptes and the Conseil Superieur de I’Ordre des Experts-Comptables  (France)
November 19, 2015


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