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.


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