Proposed Narrow-Scope Amendments to IAASB Standards Arising from the IESBA’s Using the Work of an External Expert Project
IAASB
| Exposure Drafts and Consultation Papers
English
All available Translation:
Comments due by:
These proposed narrow-scope amendments are aimed at maintaining interoperability between IAASB standards and the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (including International Independence Standards) (IESBA Code). These proposed amendments address recent revisions to the IESBA Code related to using the work of an external expert.
The targeted amendments focus on the following IAASB standards:
- ISA 620, Using the Work of an Auditor’s Expert
- ISRE 2400 (Revised), Engagements to Review Historical Financial Statements
- ISAE 3000 (Revised), Assurance Engagements Other than Audits or Reviews of Historical Financial Information
- ISRS 4400 (Revised), Agreed-upon Procedures Engagements
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Submitted Comment Letters
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Mo Chartered Accountants (Zimbabwe) (297.06 KB)(Zimbabwe)
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Financial Reporting Council (381.68 KB)(United Kingdom)
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The Malaysian Institute of Certified Public Accountants (MICPA) (361.87 KB)(Malaysia)
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PricewaterhouseCoopers International Limited (810.28 KB)(- International)
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Auditing and Assurance Standards Board (795.7 KB)(Australia)
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Nordic Federation of Public Accountants (NRF) (528.55 KB)(Sweden)
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External Reporting Board (397.18 KB)(New Zealand)
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GLENIF - GLASS (403.36 KB)(- International)
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Hong Kong Institute of Certified Public Accountants (363.35 KB)(Hong Kong, Special Administrative Region of China)
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BDO International Limited (410.25 KB)(- International)
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The Independent Regulatory Board for Auditors (IRBA) (375.25 KB)(South Africa)
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Royal Dutch Institute of Chartered Accountants (388.09 KB)(Netherlands)
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Forvis Mazars (310.46 KB)(- International)
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FACPCE (376.6 KB)(Argentina)
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The Japanese Institute of Certified Public Accountants (175.99 KB)(Japan)
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CPA Australia (394.91 KB)(Australia)
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Federation of Accounting Professions (358.45 KB)(Thailand)
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Saudi Organization for Chartered and Professional Accountants (1.05 MB)(Saudi Arabia)
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Accountancy Europe (866.16 KB)(Belgium)
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KPMG International Limited (306.19 KB)(- International)
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ICAEW (835.79 KB)(United Kingdom)
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The Association of Chartered Certified Accountants (ACCA) and Chartered Accountants Australia and New Zealand (CA ANZ) (369.48 KB)(- International)
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European Federation of Accountants and Auditors for SMEs AISBL (369.75 KB)(Belgium)
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Institute of Singapore Chartered Accountants (ISCA) (366.66 KB)(Singapore)
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WPK (246.59 KB)(Germany)
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ASEAN Federation of Accountants (AFA) (816.74 KB)(Indonesia)
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International Forum of Independent Audit Regulators (IFIAR) (241.1 KB)(- International)
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Consejo General de Economistas de España (401.83 KB)(Spain)
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SAICA (789.85 KB)(South Africa)
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IDW e.V. (209.38 KB)(Germany)
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AASB Canada (228.16 KB)(Canada)
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Virginia Society of CPAs (815.37 KB)(United States of America)
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National Association of State Boards of Accountancy (NASBA) (278.78 KB)(United States of America)
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INSTITUTE OF CHARTERED ACCOUNTANTS, GHANA (831.22 KB)(Ghana)
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Botswana Institute of Chartered Accountants (741.71 KB)(Botswana)
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Grant Thornton International (374.37 KB)(- International)
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Government Accountability Office (161.03 KB)(United States of America)
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Ernst & Young Global Limited (53.25 KB)(- International)
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Pan African Federation of Accountants(PAFA) (427.72 KB)(South Africa)
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Provincial Auditor of Saskatchewan (42.58 KB)(Canada)
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Deloitte (301.95 KB)(- International)
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RSM International Limited (327.75 KB)(- International)
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IMCP (133.44 KB)(Mexico)
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International Federation of Accountants (IFAC) (408.35 KB)(- International)
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Public Accountants and Auditors Board Zimbabwe (427.72 KB)(Zimbabwe)
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Institute of Chartered Accountants of Nigeria (ICAN)) (530.38 KB)(Nigeria)
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Malaysian Institute of Accountants (540.55 KB)(Malaysia)
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AICPA, Auditing Standards Board (420.44 KB)(United States of America)