Basis for Conclusions: ISRE 2400 (Revised) Engagements to Review Historical Financial Statements Sep 27, 2012 IAASB English
Scope of appropriate content, structure in auditor’s report under debate Ken Tysiac Sep 12, 2012 Journal of Accountancy English The Journal of Accountancy covers the IAASB roundtable meeting recently held in New York City.
Audit reporting rules could see duel accounting Richard Crump Aug 22, 2012 Accountancy Age English Dan Montgomery, deputy chairman of the IAASB and chairman of its Auditor Reporting Task Force speaks to Accountancy Age on the IAASB’s call for auditor reporting reform.
At a Glance: International Standard on Assurance Engagements (ISAE) 3410, Assurance Engagements on Greenhouse Gas Statements Caution ISAE 3410 has been withdrawn with effect from December 15, 2026, the effective date of ISSA 5000. See withdrawal announcement here. Aug 22, 2012 IAASB English
Basis for Conclusions: ISA 600 (Revised and Redrafted), Special Considerations―Audits of Group Financial Statements (Including the Work of Component Auditors) Oct 1, 2007 IAASB English
Basis for Conclusions: ISA 620 (Revised and Redrafted), Using the Work of an Auditor’s Expert Dec 1, 2008 IAASB English
Basis for Conclusions: ISA 505 (Revised and Redrafted), External Confirmations Dec 1, 2008 IAASB English
Basis for Conclusions: ISA 580 (Revised and Redrafted), Written Representations Apr 1, 2008 IAASB English
Basis for Conclusions: ISA 501 (Redrafted), Audit Evidence—Specific Considerations for Selected Items Dec 1, 2008 IAASB English