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
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Robert Mednick (20.54 KB)(United States of America)
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Chris barnard (661.85 KB)(Germany)
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FEI Canada (176.02 KB)(Canada)
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National Audit Office (59.5 KB)(Malta)
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SAICA (116.26 KB)(South Africa)
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Malaysian Institute of Accountants (712.34 KB)(Malaysia)
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CGA-Canada (277.03 KB)(Canada)
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Auditor General of Québec (286.88 KB)(Canada)
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New York State Society of Certified Public Accountants (227.25 KB)(United States of America)
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Australasian Council of Auditors-General (ACAG) (87.21 KB)(Australia)
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International Association of Insurance Supervisors (105.58 KB)(Switzerland)
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Auditing and Assurance Standards Board (122.77 KB)(Australia)
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The Japanese Institute of Certified Public Accountants (210.06 KB)(Japan)
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Finanstilsynet, The Financial Supervisory (42.91 KB)(Norway)
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Chamber of Hungarian Auditors (137.47 KB)(Hungary)
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FSR - danske revisorer (1.38 MB)(Denmark)
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CPA Australia (94.6 KB)(Australia)
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Center for Audit Quality (80.17 KB)(United States of America)
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RSM International (330.41 KB)(United Kingdom)
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IFAC - SMP Committee (207.93 KB)(United States of America)
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Institute of Certified Public Accountant of Rwanda (ICPAR) (294.46 KB)(Rwanda)
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ACCA (129.64 KB)(United Kingdom)
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ENMAX Corporation (81.46 KB)(Canada)
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RAMACHANDRAN MAHADEVAN-COMMENTS (52.71 KB)(India)
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New Zealand Auditing and Assurance Standards Board (NZAuASB) (315.65 KB)(New Zealand)
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International Corporate Governance Network (170.54 KB)(United Kingdom)
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Eumedion (650.92 KB)(Netherlands)
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Australian Institute of Company Directors (2.27 MB)(Australia)
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ICAP (102.01 KB)(Pakistan)
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BlackRock, Inc. (244.44 KB)(United States of America)
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ICAC (97.24 KB)(Spain)
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Pitcher Partners (194.2 KB)(Australia)
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Hermes Fund Managers (48.16 KB)(United Kingdom)
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Canadian Natural Resources Limited (1.68 MB)(Canada)
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H3C-Haut Conseil du Commissariat aux comptes (361.73 KB)(France)
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The Hong Kong Institute of Directors (87 KB)(Hong Kong, Special Administrative Region of China)
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AICPA (350.78 KB)(United States of America)
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Cristian E. Munarriz (16.98 KB)(Argentina)
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Federal Audit Oversight Authority (183.33 KB)(Switzerland)
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ASSIREVI (224.55 KB)(Italy)
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Auditing and Assurance Standards Board (Canada) (113.72 KB)(Canada)
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ZICA-Zambia Institute of Chartered Accountants (79.56 KB)(Zambia)
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Far - the Institute for the Accountancy Profession in Sweden (97.49 KB)(Sweden)
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European Banking Authority (169.39 KB)(United Kingdom)
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Institute of Internal Auditors (2.85 MB)(United States of America)
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Basel Committee on Banking Supervision (115.4 KB)(Switzerland)
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Auditor-General of South Africa (57.65 KB)(South Africa)
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PWC (596.21 KB)(United Kingdom)
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Hong Kong Stock Exchange (333.53 KB)(China)
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KPMG (136.04 KB)(United Kingdom)