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Closed Consultations

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Name Closed Date
Proponowany Międzynarodowy Standard Badania 240 (zmieniony), Obowiązki biegłego rewidenta podczas badania sprawozdania finansowego dotyczące oszustw
Projet de Norme internationale d’audit 240 (révisée), Responsabilités de l’auditeur concernant les fraudes lors d’un audit d’états financiers
Proposed International Standard on Auditing 240 (Revised): The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements
Modifications de portée limitée proposées pour les normes ISQM, des normes ISA et la norme ISRE 2400 (révisée)
Proposed Narrow Scope Amendments to ISQMs, ISAs, and International Standard on Review Engagements 2400 (Revised), Engagements to Review Historical Financial Statements
지속가능성인증기준 5000 공개초안
Proponowany Międzynarodowy Standard Atestacji Zrównoważonego Rozwoju 5000, Ogólne wymogi dotyczące usług atestacyjnych w zakresie zrównoważonego rozwoju
Propuesta de Norma Internacional de Aseguramiento sobre Sostenibilidad 5000 Requerimientos generales para encargos de aseguramiento sobre sostenibilidad
Borrador en Fase de Consulta de la Norma Internacional de Aseguramiento de Sostenibilidad (NIAS) 5000, Requerimientos Generales para los Encargos de Aseguramiento de Sostenibilidad
国際サステナビリティ保証基準 5000 「サステナビリティ保証業務の一般的要求事項」案 及び 他のIAASB基準の適合修正案
Projet de Norme internationale d’assurance en matière de durabilité 5000, Exigences générales relatives aux missions d’assurance en matière de durabilité
Proposed International Standard on Sustainability Assurance 5000, General Requirements for Sustainability Assurance Engagements
Proposed International Standard on Auditing 570 (Revised 202X) Going Concern and Proposed Conforming and Consequential Amendments to Other ISAs
Proposed Part 10, Audits of Group Financial Statements of the Proposed ISA for Audits of Financial Statements of Less Complex Entities
Proposed International Standard on Auditing 500 (Revised), Audit Evidence, and Proposed Conforming and Consequential Amendments to Other ISAs
Proposed Strategy and Work Plan for 2024‒2027
Proposed Narrow Scope Amendments to ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements and ISA 260 (Revised), Communication with Those Charged With Governance
Exposure Draft, Proposed International Standard on Auditing of Financial Statements of Less Complex Entities
Exposure Draft, Proposed Conforming Amendments to the IAASB’s Other Standards and Framework Due to the New and Revised Quality Management Standards
Fraud and Going Concern in an Audit of Financial Statements
Proposed International Standard on Auditing 600 (Revised): Special Considerations -- Audits of Group Financial Statements (Including the Work of Component Auditors)
Public Consultation on Proposed Guidance: Extended External Reporting (EER) Assurance (March 2020)
Exposure Draft, Proposed Conforming Amendments to the IAASB's International Standards
Discussion Paper, Audits of Less Complex Entities
Exposure Draft, International Standard on Auditing 220 (Revised), Quality Management for an Audit of Financial Statements