Exposure Drafts

Proposed Narrow-Scope Amendments to IAASB Standards Arising from the IESBA’s Using the Work of an External Expert Project

admin-vin2025-07-29T12:16:35+08:0009/06/2025|

Proposed International Standard on Auditing 240 (Revised) The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements

admin-vince2024-06-19T16:29:41+08:0001/04/2024|

Proposed Narrow Scope Amendments to International Standards on Quality Management, International Standards on Auditing and International Standard on Review Engagements 2400 (Revised), Engagements to Review Historical Financial Statements as a Result of the Revisions to the Definitions of Listed Entity and Public Interest Entity in the IESBA Code

admin-vince2024-03-15T16:34:19+08:0020/02/2024|

Proposed International Standard on Sustainability Assurance 5000 General Requirements for Sustainability Assurance Engagements

admin-vince2024-03-15T16:33:15+08:0011/09/2023|

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

admin-vince2024-03-15T16:31:46+08:0012/06/2023|

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)

admin-vince2024-03-20T18:26:10+08:0006/04/2023|

Proposed International Standard on Auditing 500 (Revised) Audit Evidence

admin-vince2024-03-15T16:29:48+08:0005/12/2022|

Proposed Narrow Scope Amendments to ISA 700 (Revised) Forming an Opinion and Reporting on Financial Statements and ISA 260 (Revised) Communication with Those Charged with Governance as a Result of the Revisions to the IESBA Code that Require a Firm to Publicly Disclose When a Firm Has Applied the Independence Requirements for Public Interest Entities (PIEs)

admin-vince2024-03-15T16:27:00+08:0015/08/2022|

Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities

Sweetmag2022-06-13T17:33:46+08:0011/10/2021|

Engagements to Report on Summary Financial Statements

Sweetmag2022-06-13T17:41:08+08:0002/09/2015|

Proposed Amendments to the IAASB’s International Standards – Responding to Non-Compliance or Suspected Non-Compliance with Laws and Regulations

Sweetmag2022-06-13T17:35:52+08:0002/09/2015|

ISA 800, Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks and ISA 805, Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement

Sweetmag2022-06-13T17:44:13+08:0025/02/2015|

Re-Proposed Revised International Standard on Auditing 720 – The Auditor’s Responsibilities Relating to Other Information

Sweetmag2022-06-13T17:45:48+08:0021/05/2014|

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

Sweetmag2022-06-13T17:49:01+08:0014/08/2013|

Proposed Revised International Standard on Auditing 720 – The Auditor’s Responsibilities Relating To Other Information in Documents Containing or Accompanying Audited Financial Statements and the Auditor’s Report Thereon

Sweetmag2022-06-13T17:51:02+08:0019/12/2012|

Proposed Revised International Standard on Assurance Engagements 3000 – Assurance Engagements Other Than Audits Of Reviews Of Historical Financial Information

Sweetmag2022-06-13T17:53:04+08:0001/06/2011|

Basis for Conclusions: Clarity

Sweetmag2022-06-13T18:02:30+08:0017/04/2007|

ED ISA 260/2007 (Revised and Redrafted)

Sweetmag2022-06-13T18:11:26+08:0015/03/2007|

MIA Inviting Comments on ED 545/2005 – “Auditing Fair Value Measurements And Disclosures”

Sweetmag2022-11-03T12:29:58+08:0021/07/2005|

MIA Inviting Comments on ED 1012/2005 – ” Auditing Derivative Financial Instruments”

Sweetmag2022-11-03T12:28:47+08:0021/07/2005|

AI200 : Objective and General Principles Governing an Audit of Financial Statements

Sweetmag2022-11-03T12:31:01+08:0021/02/2005|

AI210 : Terms of Audit Engagement

Sweetmag2022-11-03T12:31:54+08:0021/02/2005|

AI240 : The Auditor’s Responsibility to Consider Fraud and Error in an Audit of Financial Statements

Sweetmag2022-11-03T12:33:06+08:0021/02/2005|

AI250 : Consideration of Laws and Regulations in an Audit of Financial Statements

Sweetmag2022-11-03T12:40:10+08:0021/02/2005|

AI320 : Audit Materiality

Sweetmag2022-11-03T12:41:04+08:0021/02/2005|

Auditing and Assurance

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