Improving the Auditor’s Report
This Invitation to Comment (ITC) sets out the IAASB’s indicative direction proposed for the future auditor’s report. It features a revised auditor’s report that illustrates the application of the IAASB’s suggested improvements to auditor reporting. The ITC also provides the IAASB’s rationale for the suggested improvements, together with a discussion of their potential value and impediments, and in what areas feedback is sought. The At a Glance publication provides an overview of the ITC.
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Submitted Comment Letters
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Bob Mendick (20.01 KB)(United States of America)
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Westworth Kemp Consultants (358.71 KB)(Australia)
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Mansour Shams Ahmadi (118.82 KB)(Iran)
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John Kelly (60.44 KB)(United States of America)
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Canadian Securities Administrators Chief Accountants Committee (273.87 KB)(Canada)
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U.S. Chamber of Commerce Center of Capital Markets (199.4 KB)(United States of America)
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Malaysian Institute of Certified Public Accountants (360.65 KB)(Malaysia)
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California Society of Certified Public Accountants (1.62 MB)(United States of America)
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British Petroleum (740.45 KB)(United Kingdom)
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CGA-Canada (599.29 KB)(Canada)
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Jeff Mahoney (28.85 KB)(United States of America)
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Pricewaterhouse Coopers International Limited (74.85 KB)(Pakistan)
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Inernational Corporate Governance Network (363.02 KB)(United Kingdom)
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Auditor General New Zealand (3.72 MB)(New Zealand)
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International Association of Insurance Supervisors (74.25 KB)(Switzerland)
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New York State Society of Certified Public Accountants (490.3 KB)(United States of America)
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Monash University (137.39 KB)(Australia)
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Ambitions.nu Accountants & Adviseurs (111.89 KB)(Netherlands)
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Standard Life Investments (196.53 KB)(United Kingdom)
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Crowe Horwath Australia & New Zealand (236.63 KB)(Australia)
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HKFRC- Financial Reporting Council (325.54 KB)(Hong Kong, Special Administrative Region of China)
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The Securities Analysts Association of Japan (206.97 KB)(Japan)
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SRA (Netherlands Network) (59.49 KB)(Netherlands)
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American Accounting Association- Auditing Standards Committtee of the Auditing Section (272.29 KB)(United States of America)
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The Canadian Institute of Chartered Accountants (183.67 KB)(Canada)
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Sovann Giang (9.59 KB)(Singapore)
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TREUHAND-KAMMER Swiss Institute of Certified Accountants (214.32 KB)(Switzerland)
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Botswana Institute of Chartered Accountants (226.37 KB)(Botswana)
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Institute of Certified Public Accountants of Singapore (795.99 KB)(Singapore)
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Consiglio nazionale dei Dottori Commercialisti (2.78 MB)(Italy)
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Chris Barnard (29.71 KB)(Germany)
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Confederation of British Industry- UK (109.07 KB)(United Kingdom)
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Taylor Leibow (91.21 KB)(Canada)
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WBLI Chartered Accountants (24.82 KB)(Canada)
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MNP LLP- formerly Meyers Norris Penny (106.86 KB)(Canada)
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Collins Barrow- CA Association (172.81 KB)(Canada)
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Gaviller & Company LLP (80.62 KB)(Canada)
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Institute of Chartered Accountants of India (80.33 KB)(India)
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Auditor General of Canada (277.54 KB)(Canada)
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Canadian Natural Resources Limited (1.35 MB)(Canada)
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General Of Manitoba (26.15 KB)(Canada)
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IFAC Small and Medium Practices Committee (255 KB)(United States of America)
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Eumedion (407.13 KB)(Netherlands)
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Government Accountability Office (77.81 KB)(United States of America)
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Mexican Institute of Public Accountants (1.36 MB)(Mexico)
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Standard & Poor's Ratings Services (44.78 KB)(United States of America)
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Khurshed Pastakia , FCA (424 KB)(India)
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Auditor General Alberta (78.23 KB)(Canada)
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Deloitte Touche Tohmatsu Limited (317.2 KB)(United States of America)
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Grant Thornton International Ltd (331.83 KB)(United Kingdom)