IAASB invites comments on two exposure drafts
21 Apr 2003
The International Auditing and Assurance Standards Board has published for comment two exposure drafts.
Comments are due 30 June 2003:
- Proposed International Framework for Assurance Engagements and a proposed International Standard on Assurance Engagements (ISAE) 2000, Assurance Engagements on Subject Matters Other Than Historical Financial Information
- The Special Considerations in the Audit of Small Entities, Proposed Amendment to International Auditing Practice Statement 1005