Download PDF 25 May 2011 Circular No. 26/2011 TO ALL ACCOUNTANTS THE INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB) SEEKS VIEW ON CONSULTATION PAPER - ENHANCING THE VALUE OF AUDITOR REPORTING: EXPLORING OPTIONS FOR CHANGE The International Auditing and Assurance Standards Board (IAASB) has recently released a consultation paper ''Enhancing the Value of Auditor Reporting: Exploring Options for Change'' to obtain views on enhancing the quality, relevance and value of auditor reporting on an international basis. Members and other interested parties are invited to participate and submit your comments on the consultation paper. The consultation paper [...]

13/09/2011|IAASB Submission|

Exposure Draft: ISAE 3000 (Revised), Assurance Engagements Other Than Audits or Reviews of Historical Financial Information

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13/09/2011|IAASB Submission|

Exposure Draft: Withdrawal of Existing IAPSs and Clarification of the Status and Authority of New IAPSs and proposed IAPS 1000, Special Considerations in Auditing Complex Financial Instruments

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11/02/2011|IAASB Submission|

Exposure Draft: ISA 315 (Revised), Identifying the Risks of Material Misstatement through Understanding the Entity and Its Environment and ISA 610 (Revised), Using the Work of Internal Auditors

IAASB Submission

Exposure Draft: Proposed International Standard on Sustainability Assurance 5000 General Requirements for Sustainability Assurance Engagements

Exposure Draft: Proposed International Standard on Auditing 570 (Revised 202X) Going Concern

Exposure Draft: Proposed Part 10, Audits of Group Financial Statements of the Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE)

Exposure Draft: Proposed International Standard on Auditing 500 (Revised) Audit Evidence

Exposure Draft: Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE)

Discussion Paper: Fraud and Going Concern in an Audit of Financial Statements, Exploring the Differences Between Public Perceptions About the Role of the Auditor and the Auditor’s Responsibilities in a Financial Statement Audit

Exposure Draft: ISA 600 (Revised), Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors)

Consultation Paper: Proposed Non-Authoritative Guidance, Extended External Reporting Assurance

Invitation to Comment: Enhancing Audit Quality in the Public Interest – A Focus on Professional Skepticism, Quality Control and Group Audits

Exposure Draft: ISA810 (Revised), Engagement to Report on Summary Financial Statements

Exposure Draft: Proposed Amendments to the IAASB’s International Standards Responding to Non Compliance or Suspected Non Compliance with Laws and Regulations

Exposure Draft: Proposed Changes to the International Standards on Auditing (ISAs)-Addressing Disclosures in the Audit of Financial Statements

Exposure Draft: ISA 720 (Revised), The Auditor’s Responsibilities Relating to Other Information

Exposure Draft: Reporting on Audited Financial Statements: Proposed New and Revised International Standards on Auditing (ISAs)

Exposure Draft: ISA 720 (Revised), The Auditor’s Responsibilities Relating to Other Information in Documents Containing or Accompanying Audited Financial Statements and the Auditor’s Report Thereon

Invitation to Comment: Improving The Auditor’s Report

Consultation Paper: Enhancing the Value of Auditor Reporting: Exploring Options for Change

Exposure Draft: ISAE 3000 (Revised), Assurance Engagements Other Than Audits or Reviews of Historical Financial Information

Exposure Draft: ISRE 2400 (Revised), Engagements to Review Historical Financial Statements

Discussion Paper: The Evolving Nature of Financial Reporting: Disclosure and Its Audit Implications

Exposure Draft: ISRS 4410 (Revised), Compilation Engagements

Exposure Draft: Withdrawal of Existing IAPSs and Clarification of the Status and Authority of New IAPSs and proposed IAPS 1000, Special Considerations in Auditing Complex Financial Instruments

Exposure Draft: ISA 315 (Revised), Identifying the Risks of Material Misstatement through Understanding the Entity and Its Environment and ISA 610 (Revised), Using the Work of Internal Auditors

Consultation Paper: Assurance on a Greenhouse Gas Statement

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