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IAASB EDs on the auditor's report and group audits

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29 Dec 2003

The International Auditing and Assurance Standards Board (IAASB) has issued the following new exposure drafts (EDs) addressing issues pertaining to the auditor's report and group audits. Proposed Revised International Standard on Auditing (ISA) 700, The Independent Auditor's Report on a Complete Set of General Purpose Financial Statements. Proposed Revised ISA 600, The Work of Related Auditors and Other Auditors in the Audit of Group Financial Statements. Proposed new International Auditing Practice Statement (IAPS), The Audit of Group Financial Statements. Comments are requested by 31 March 2004. Click for Press Release and Links to Download the EDs (PDF 87k). .

The International Auditing and Assurance Standards Board (IAASB) has issued the following new exposure drafts (EDs) addressing issues pertaining to the auditor's report and group audits.

  • Proposed Revised International Standard on Auditing (ISA) 700, The Independent Auditor's Report on a Complete Set of General Purpose Financial Statements.
  • Proposed Revised ISA 600, The Work of Related Auditors and Other Auditors in the Audit of Group Financial Statements.
  • Proposed new International Auditing Practice Statement (IAPS), The Audit of Group Financial Statements.
Comments are requested by 31 March 2004. Click for Press Release and Links to Download the EDs (PDF 87k).

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