Enhancing the Value of Auditor Reporting: Exploring Options for Change
IAASB Consultation Paper
IAASB
| Exposure Drafts and Consultation Papers
English
Comments due by:
The consultation paper seeks to determine whether there are common views among users of audited financial statements and other stakeholders about the usefulness of auditor reporting. It describes issues with current financial reporting, including a perceived "information gap," identified by some stakeholders. It then sets out possible options for change and seeks input as to whether such options might be effective in enhancing auditor reporting and the communicative value of the auditor's report.
Copyright © 2024 The International Federation of Accountants (IFAC). All rights reserved.
CP Auditor Reporting-Final (PDF | 1.22 MB)
Submitted Comment Letters
-
Robert Mednick (20.54 KB)(United States of America)
-
Chris barnard (661.85 KB)(Germany)
-
FEI Canada (176.02 KB)(Canada)
-
National Audit Office (59.5 KB)(Malta)
-
SAICA (116.26 KB)(South Africa)
-
CGA-Canada (277.03 KB)(Canada)
-
Auditor General of Québec (286.88 KB)(Canada)
-
Malaysian Institute of Accountants (712.34 KB)(Malaysia)
-
Australasian Council of Auditors-General (ACAG) (87.21 KB)(Australia)
-
New York State Society of Certified Public Accountants (227.25 KB)(United States of America)
-
The Japanese Institute of Certified Public Accountants (210.06 KB)(Japan)
-
Finanstilsynet, The Financial Supervisory (42.91 KB)(Norway)
-
Chamber of Hungarian Auditors (137.47 KB)(Hungary)
-
FSR - danske revisorer (1.38 MB)(Denmark)
-
CPA Australia (94.6 KB)(Australia)
-
International Association of Insurance Supervisors (105.58 KB)(Switzerland)
-
Auditing and Assurance Standards Board (122.77 KB)(Australia)
-
RAMACHANDRAN MAHADEVAN-COMMENTS (52.71 KB)(India)
-
New Zealand Auditing and Assurance Standards Board (NZAuASB) (315.65 KB)(New Zealand)
-
International Corporate Governance Network (170.54 KB)(United Kingdom)
-
Eumedion (650.92 KB)(Netherlands)
-
Australian Institute of Company Directors (2.27 MB)(Australia)
-
ICAP (102.01 KB)(Pakistan)
-
BlackRock, Inc. (244.44 KB)(United States of America)
-
ICAC (97.24 KB)(Spain)
-
Pitcher Partners (194.2 KB)(Australia)
-
Hermes Fund Managers (48.16 KB)(United Kingdom)
-
Canadian Natural Resources Limited (1.68 MB)(Canada)
-
H3C-Haut Conseil du Commissariat aux comptes (361.73 KB)(France)
-
The Hong Kong Institute of Directors (87 KB)(Hong Kong, Special Administrative Region of China)
-
AICPA (350.78 KB)(United States of America)
-
Cristian E. Munarriz (16.98 KB)(Argentina)
-
Federal Audit Oversight Authority (183.33 KB)(Switzerland)
-
ASSIREVI (224.55 KB)(Italy)
-
Auditing and Assurance Standards Board (Canada) (113.72 KB)(Canada)
-
ZICA-Zambia Institute of Chartered Accountants (79.56 KB)(Zambia)
-
Far - the Institute for the Accountancy Profession in Sweden (97.49 KB)(Sweden)
-
European Banking Authority (169.39 KB)(United Kingdom)
-
Institute of Internal Auditors (2.85 MB)(United States of America)
-
Center for Audit Quality (80.17 KB)(United States of America)
-
RSM International (330.41 KB)(United Kingdom)
-
IFAC - SMP Committee (207.93 KB)(United States of America)
-
Institute of Certified Public Accountant of Rwanda (ICPAR) (294.46 KB)(Rwanda)
-
ACCA (129.64 KB)(United Kingdom)
-
ENMAX Corporation (81.46 KB)(Canada)
-
Hong Kong Stock Exchange (333.53 KB)(China)
-
KPMG (136.04 KB)(United Kingdom)
-
BDO (83.08 KB)(Belgium)
-
Legislative Audit Division Montana (1.62 MB)(United States of America)
-
The Hundred Group of Finance Directors (115.59 KB)(United Kingdom)