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

| Exposure Drafts and Consultation Papers
Comments due by:

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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Proposed International Standard on Auditing (ISA) 810 (Revised)
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Submitted Comment Letters

  1.  (Germany)
  2.  ()
  3.  (Malaysia)
  4.  (Ireland)
  5.  (Belgium)
  6.  ()
  7.  (Canada)
  8.  (Ghana)
  9.  (Zimbabwe)
  10.  (Denmark)
  11. CPA Australia (180.53 KB)
  12.  (Singapore)
  13. BDO (268.74 KB)
     (United Kingdom)
  14.  (Colombia)
  15. PwC (90.34 KB)
  16.  (New Zealand)
  17.  (United States of America)
  18. KICPA (88.21 KB)
  19.  (Malaysia)
  20.  ()
  21.  (South Africa)
  22. IFAC SMP Committee (47.02 KB)
  23.  (South Africa)
  24.  (United States of America)
  25.  (Brazil)
  26.  (Hong Kong, Special Administrative Region of China)
  27. KPMG IFRG Limited (216.91 KB)
  28.  (Japan)
  29.  (Lithuania)
  30.  (Malaysia)
  31.  (Australia)
  32.  (Pakistan)
  33.  (Netherlands)
  34.  (France)