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Assurance standards — Recently issued or amended | Deloitte CFR

Assurance

The following standards were issued or amended in the last twelve months:

Title Effective Date
AuG-49, Reporting on Compliance with Specified Authorities for Transactions coming to the Notice of the Auditor during the Audit of Financial Statements Apr 01, 2019
CAS 260, Communication with Those Charged with Governance Dec 15, 2018
CAS 315, Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment Dec 15, 2018
CAS 330, The Auditor’s Responses to Assessed Risks Dec 15, 2018
CAS 540, Auditing Accounting Estimates, including Fair Value Accounting Estimates, and Related Disclosures Dec 15, 2019
CAS 570, Going Concern Dec 15, 2018
CAS 700, Forming an Opinion and Reporting on Financial Statements Dec 31, 2020
CAS 701, Communicating Key Audit Matters in the Independent Auditor's Report Dec 15, 2018
CAS 705, Modifications to the Opinion in the Independent Auditor's Report Dec 15, 2018
CAS 706, Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report Dec 15, 2018
CAS 720, The Auditor's Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements Dec 15, 2018
CAS 800, Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks Dec 15, 2018
CAS 805, Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement Dec 15, 2018
CAS 810, Engagements to Report on Summary Financial Statements Dec 15, 2018
CSAE 3530, Attestation Engagements to Report on Compliance Apr 01, 2019
CSAE 3531, Direct Engagements to Report on Compliance Apr 01, 2019
Section 5815, Auditor’s Reports on Compliance with Agreements, Statutes and Regulations [Superseded] Jan 01, 1992
Section 7170, Auditor's Consent to the Use of the Auditor's Report in Connection with a Designated Document Jun 01, 2019
Section 7500, Auditor's Consent to the Use of the Auditor's Report in Connection with Designated Documents [Superseded] Jun 01, 2019
Section 8600, Reviews of Compliance with Agreements and Regulations [Superseded] Jan 01, 1989
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Correction list for hyphenation

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