Three revised International Standards on Auditing
21 Dec 2007
The International Auditing and Assurance Standards Board (IAASB) has issued three final International Standards on Auditing (ISAs) that reflect its new clarity drafting conventions.
Click for Press Release (PDF 45k), which has summaries of the three new ISAs and also a hyperlink to the IAASB's website where you can download the ISAs without charge. The new ISAs are:
- ISA 230 (Redrafted) Audit Documentation
- ISA 260 (Revised and Redrafted) Communication with Those Charged with Governance
- ISA 720 (Redrafted) The Auditor's Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements