International Standard on Auditing 720 (Revised), The Auditor’s Responsibilities Relating to Other Information

Proposed Consequential and Conforming Amendments to Other ISAs

IAASB

Apr 18, 2014 | Exposure Drafts and Consultation Papers

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Comments due by: Jul 18, 2014

This Exposure Draft seeks views from stakeholders in relation to proposed International Standard on Auditing (ISA) 720 (Revised), The Auditor’s Responsibilities Relating to Other Information. This re-exposure of the proposed revised ISA provides requirements and guidance on the scope of other information, the auditor’s work effort related to other information, and the auditor’s associated reporting responsibilities.

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Proposed Consequential and Conforming Amendments to Other ISAs

Submitted Comment Letters

Audit Oversight Board, Securities Commission Malaysia (324.57 KB)
(Malaysia)

Jun 20, 2014
Swedish National Audit Office (220.12 KB)
(Sweden)

Jun 25, 2014
Institut der Wirtschaftspruefer in Deutschland e.V. (IDW) (102.95 KB)
(Germany)

Jul 4, 2014
International Association of Insurance Supervisors (205.19 KB)
(Switzerland)

Jul 8, 2014
Provincial Auditor Saskatchewan (316.66 KB)
(Canada)

Jul 10, 2014
Auditor General South Africa (247.55 KB)
(South Africa)

Jul 14, 2014
FAR - the Institute for the Accountancy Profession in Sweden (323.45 KB)
(Sweden)

Jul 14, 2014
Crowe Horwath International (113.22 KB)
(United States of America)

Jul 14, 2014
Office of the Auditor General of Canada (1.36 MB)
(Canada)

Jul 14, 2014
The Center for Audit Quality (333.52 KB)
(United States of America)

Jul 14, 2014
Chamber of Auditors of the Czech Republic (507.14 KB)
(Czech Republic)

Jul 15, 2014
Instituut van de Bedrijfsrevisoren-Institut des Réviseurs d'Entreprises (192.81 KB)
(Belgium)

Jul 15, 2014
Financial Audit Subcommittee of INTOSAI (142.7 KB)
(United Arab Emirates)

Jul 15, 2014
UK National Audit Office (22.77 KB)
(United Kingdom)

Jul 16, 2014
ZICA (175.63 KB)
(Zambia)

Jul 16, 2014
Accounting Principles & Assurance Services Committee, California Society of Certifieid Public Accountants (467.5 KB)
(United States of America)

Jul 16, 2014
ASSIREVI (1.83 MB)
(Italy)

Jul 17, 2014
Wirtschaftsprueferkammer - WPK (37.3 KB)
(Germany)

Jul 17, 2014
THE INSTITUTE OF CHARTERED ACCOUNTANTS - GHANA (1.46 MB)
(Ghana)

Jul 17, 2014
Auditing and Assurance Standards Board (247.3 KB)
(Canada)

Jul 17, 2014
ACCA (162.67 KB)
(United Kingdom)

Jul 17, 2014
Fédération des Experts Comptables Européens (276.82 KB)
()

Jul 17, 2014
CIPFA (132.31 KB)
(United Kingdom)

Jul 17, 2014
Deloitte Touche Tohmatsu Limited (DTTL) (72.62 KB)
(United Kingdom)

Jul 17, 2014
MNP LLP (275.19 KB)
(Canada)

Jul 17, 2014
Grant Thornton International Ltd (381.06 KB)
(United Kingdom)

Jul 17, 2014
GAO - US Government Accountability Office (125.01 KB)
(United States of America)

Jul 17, 2014
European Federation of Accountants and Auditors for SMEs (321.94 KB)
()

Jul 17, 2014
Compagnie Nationale des Commisssaires aux Comptes (CNCC) and the Conseil Supérieur de l’Ordre des Experts-Comptables (CSOEC) (301.38 KB)
(France)

Jul 17, 2014
Association of National Accountants Of Nigeria (863.46 KB)
(Nigeria)

Jul 17, 2014
INSTITUTO NACIONAL DE CONTADORES PUBLICOS DE COLOMBIA (306.99 KB)
(Colombia)

Jul 17, 2014
Hong Kong Institute of CPAs (76.9 KB)
(Hong Kong, Special Administrative Region of China)

Jul 18, 2014
Auditing and Assurance Standards Board (3.79 MB)
(Australia)

Jul 18, 2014
Institute of Certified Public Accountants of Kenya (182.82 KB)
(Kenya)

Jul 18, 2014
The Japanese Institute of Certified Public Accountants (45.17 KB)
(Japan)

Jul 18, 2014
Korean Institute of Certified Public Accountants (115.84 KB)
(Korea)

Jul 18, 2014
Australian Institute of Company Directors (1.65 MB)
(Australia)

Jul 18, 2014
BDO (193.01 KB)
(United Kingdom)

Jul 18, 2014
European Audit Inspection Group (232.71 KB)
()

Jul 18, 2014
The Malaysian Institute of Certified Public Accountants (MICPA) (139.01 KB)
(Malaysia)

Jul 18, 2014
ISCA (2.06 MB)
(Singapore)

Jul 18, 2014
Accounting and Auditing Institute ICAC (109.33 KB)
(Spain)

Jul 18, 2014
UAB Raimda auditas (2 MB)
(Lithuania)

Jul 18, 2014
The American Institute of Certified Public Accountants (561.07 KB)
(United States of America)

Jul 18, 2014
New York State Society of Certified Public Accountants (383.97 KB)
(United States of America)

Jul 18, 2014
South African Institute of Chartered Accountants (237.57 KB)
(South Africa)

Jul 18, 2014
Hydro-Québec (253.12 KB)
(Canada)

Jul 18, 2014
PKF International Limited (297.66 KB)
(United Kingdom)

Jul 18, 2014
US Chamber of Commerce, CCMC (254.88 KB)
(United States of America)

Jul 18, 2014
KPMG IFRG (257.77 KB)
(United Kingdom)

Jul 18, 2014