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IAASB Re-Proposes Standard Addressing Information in Annual Reports; Further Clarifies Auditor Effort and Reporting Responsibilities

  • IAASB - Assurance Image

Apr 18, 2014

On April 18, 2014, the International Auditing and Assurance Standards Board (IAASB) released for re-exposure an enhanced International Standard on Auditing (ISA) 720 (Revised), The Auditor’s Responsibilities Relating to Other Information in Documents Containing Financial Statement.

The proposed standard clarifies and strengthens the scope and focus of auditor efforts on information included in entities’ annual reports, other than the audited financial statements, and introduces new auditor reporting responsibilities. Comments are requested by July 18, 2014.

Review the proposed standard on the IAASB's Web site.

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