We comment on eight IAASB proposals

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09 Jan 2008

Deloitte has recently submitted letters of comment to the International Auditing and Assurance Standards Board (IAASB) on seven proposed International Standards on Auditing (ISAs) and on the IAASB's proposed strategy for 2009-2011, as listed below.

You will find all of our past comments to the IAASB since 2004 Here.

Date

Letters to IAASB in PDF Format

January 2008

Proposed ISA 220 Quality Control for an Audit of Financial Statements and ISQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements (39k)

December 2007

Consultation Paper: Proposed Strategy for 2009-2011 developed by the International Auditing and Assurance Standards Board (24k)

December 2007

Proposed ISA 805 Engagements to Report on Summary Financial Statements (27k)

December 2007

Proposed ISA 800 Special Considerations – Audits of Special Purpose Financial Statements and Specific Elements, Accounts or Items of a Financial Statement (23k)

December 2007

Proposed ISA 706 Emphasis of Matter Paragraphs and Other Matter Paragraph(s) in the Independent Auditor's Report (19k)

December 2007

Proposed ISA 705 Modifications to the Opinion in the Independent Auditor's Report (23k)

December 2007

Proposed ISA 700 The Independent Auditor's Report on General Purpose Financial Statements (26k)

September 2007

Proposed ISA 200 Overall Objective of the Independent Auditor, and the Conduct of an Audit in Accordance with International Standards on Auditing (24k)

 

Correction list for hyphenation

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