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Deloitte comment letter on AASB ED: Addressing Disclosures in the Audit of Financial Statements – June 2014

Published on: Aug 15, 2014

Deloitte responded to the Auditing and Assurance Standards Board’s Exposure Draft: Addressing Disclosures in the Audit of Financial Statements – June 2014.

We support the AASB in adopting the proposed amendments to the International Standards on Auditing (ISAs) given that disclosures are a fundamental part of the financial statements and is an area where auditors would benefit from increased application guidance in fulfilling the standards’ requirements. We believe these enhancements will encourage auditors to place greater focus on financial statement disclosures throughout the audit process as well as help clarify the expectations of auditors when auditing financial statement disclosures.


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