This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

IAASB seeks comments on two revised auditing standards

  • International Auditing (lt green) Image

11 Aug 2007

The International Auditing and Assurance Standards Board (IAASB) has invited comments by 31 October 2007 on exposure drafts of two proposed International Standards on Auditing (ISA) issued as part of its project to enhance the clarity of its standards:

  • Proposed ISA 510 (Redrafted) Initial Audit Engagements – Opening Balances
  • Proposed ISA 530 (Redrafted) Audit Sampling
Accompanying the two exposure drafts are staff-prepared supplements that explain how the material in extant ISAs 510 and 530 has been reflected in the proposed redrafted ISAs.


Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.