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Click to go to page with Deloitte Comment Letters to IASB, IFRIC, IASCF, IASC, SIC
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| Date | Letters to International Auditing and Assurance Standards Board in PDF Format |
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| April 2008 | Proposed ISA 501 (Redrafted) Audit Evidence Regarding Specific Financial Statement Account Balances and Disclosures (PDF 37k) |
| April 2008 | Proposed ISA 520 (Redrafted) Analytical Procedures (PDF 36k) |
| February 2008 | Proposed ISA 505 External Confirmations (PDF 28k) |
| January 2008 | Proposed ISA 220 Quality Control for an Audit of Financial Statements and ISQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements (39k) |
| December 2007 | Consultation Paper: Proposed Strategy for
2009-2011 developed by the International Auditing and Assurance Standards Board (24k) |
| December 2007 | Proposed ISA 805 Engagements to Report on Summary Financial Statements (27k) |
| December 2007 | Proposed ISA 800 Special Considerations – Audits of Special Purpose Financial Statements and Specific Elements, Accounts or Items of a Financial Statement (23k) |
| December 2007 | Proposed ISA 706 Emphasis of Matter Paragraphs and Other Matter Paragraph(s) in the Independent Auditor's Report (19k) |
| December 2007 | Proposed ISA 705 Modifications to the Opinion in the Independent Auditor's Report (23k) |
| December 2007 | Proposed ISA 700 The Independent Auditor's Report on General Purpose Financial Statements (26k) |
| October 2007 | Proposed ISA 510 (Redrafted) Initial Audit Engagements – Opening Balances (25k) |
| October 2007 | Proposed ISA 530 (Redrafted) Audit Sampling (47k) |
| September 2007 | Proposed ISA 500 (Redrafted) Considering the Relevance and Reliability of Audit Evidence (39k) |
| September 2007 | Proposed ISA 200 Overall Objective of the Independent Auditor, and the Conduct of an Audit in Accordance with International Standards on Auditing (24k) |
| July 2007 | Proposed ISA 250 The Auditor's Responsibilities Relating to Laws and Regulations in an Audit of Financial Statements (42k) |
| June 2007 | Proposed ISA 550 (Revised and Redrafted) Related Parties (43k) |
| June 2007 | Proposed ISA 570 (Redrafted) Going Concern (21k) |
| May 2007 | Proposed ISA 580 (Revised and Redrafted) Written Representations (39k) |
| April 2007 | Proposed ISA 540 (Revised and Redrafted) Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures (49k) |
| April 2007 | Proposed ISA 230 (Redrafted) Audit Documentation (32k) |
| April 2007 | Proposed ISA 560 (Redrafted) Subsequent Events (39k) |
| March 2007 | Proposed ISA 720 (Redrafted) The Auditor's Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements (41k) |
| March 2007 | Proposed ISA 610 (Redrafted) The Auditor's Consideration of the Internal Audit Function (36k) |
| March 2007 | Proposed ISA 560 (Redrafted) Subsequent Events (39k) |
| March 2007 | Proposed ISA 230 (Redrafted) Audit Documentation (32k) |
| February 2007 | ISA 320 (Revised and Redrafted) Materiality in Planning and Performing an Audit and Proposed ISA 450 (Redrafted) Evaluation of Misstatements Identified During the Audit (46k) |
| January 2007 | Proposed ISA 260 (Revised and Redrafted) Communication with Those Charged with Governance (36k) |
| October 2006 | Proposed Significant Audit Issues in Recent IASB Proposals (31k) |
| July 2006 | Proposed ISA 600 (Revised and Redrafted) The Audit of Group Financial Statements (72k) |
| April 2006 | Proposed ISA 550 (Revised) Related Parties (67k) |
| February 2006 | Proposed Preface to the International Standards on Quality Control, Auditing, Assurance and Related Services and Proposed Redrafts of ISAs 240, 300, 315, and 330 (43k) |
| October 2005 | Proposed ISA 701 The Independent Auditor's Report on Other Historical Financial Information, (43k) |
| July 2005 | Proposed ISA 705 Modifications to the Opinion in the Independent Auditor's Report, and ED: ISA 706 Emphasis of Matter Paragraphs and Other Matters Paragraphs in the Independent Auditor's Report, (37k) |
| July 2005 | Proposed ISA 260 (revised) The Auditor's Communication with Those Charged with
Governance, (41k) |
| July 2005 | Proposed ISA 600 (revised), The Audit of Group Financial Statements (35k) |
| May 2005 | Proposed ISA 320 Materiality in the Identification and Evaluation of Misstatements (70k) |
| May 2005 | Proposed ISA 540 (revised) Auditing Accounting Estimates and Related Disclosures (Other than Those Involving Fair Measurements and Disclosures) (32k) |
| January 2005 | Proposed Policy Statement Clarifying Professional Requirements in International Standards issued by the IAASB
and Consultation Paper on Clarity and Structure of IAASB Standards (39k) |
| March 2004 | Proposed ISA 600 The Work of Related Auditors and Other Auditors in the Audit of Group Financial Statements (161k) |
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