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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

By |2024-03-15T16:34:19+08:0020/02/2024|Exposure Draft|

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

By |2024-03-15T16:33:15+08:0011/09/2023|Exposure Draft|

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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)

By |2024-03-20T18:26:10+08:0006/04/2023|Exposure Draft|

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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)

By |2024-03-15T16:27:00+08:0015/08/2022|Exposure Draft|

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Comments Off on 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)

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

By |2022-06-13T17:33:46+08:0011/10/2021|Exposure Draft|

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