Enhancing the Value of Auditor Reporting: Exploring Options for Change

IAASB Consultation Paper

IAASB

May 15, 2011 | Exposure Drafts and Consultation Papers

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Comments due by: Sep 15, 2011

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.

CP Auditor Reporting-Final (PDF | 1.22 MB)

Submitted Comment Letters

Auditor-General of South Africa (57.65 KB)
(South Africa)

Sep 19, 2011
PWC (596.21 KB)
(United Kingdom)

Sep 19, 2011
Hong Kong Stock Exchange (333.53 KB)
(China)

Sep 19, 2011
KPMG (136.04 KB)
(United Kingdom)

Sep 19, 2011
BDO (83.08 KB)
(Belgium)

Sep 19, 2011
Institut der Wirtschaftsprüfer in Deutschland e.V. (288.52 KB)
(Germany)

Sep 20, 2011
APB Auditing Practices Board (215.71 KB)
(United Kingdom)

Sep 20, 2011
Mazars (90.77 KB)
(France)

Sep 20, 2011
Korean Institute of Certified Public Accountants (121.95 KB)
(Korea)

Sep 21, 2011
Institute of Chartered Accountants Austrailia (478.57 KB)
(Australia)

Sep 21, 2011
HKICPA Hong Kong Institute of Certified Public Accountants (179.18 KB)
(China)

Sep 21, 2011
Institute of Certified Accountants of Montenegro (ICAM) (154.95 KB)
(Montenegro)

Sep 26, 2011
Deloitte Touche Tohmatsu Limited (768.31 KB)
(United States of America)

Sep 26, 2011
Consiglio Nazionale dei Dottori Commercialisti + Consiglio Nazionale dei Ragionieri e Periti Commerciali (3.26 MB)
(Italy)

Sep 29, 2011
The Institute of Chartered Accountants in England and Wales (ICAEW) (415.55 KB)
(United Kingdom)

Oct 1, 2011
Ernst & Young (145.54 KB)
(Kenya)

Oct 3, 2011
Fédération des Experts Comptables Européens (109.3 KB)
(Belgium)

Oct 3, 2011
Canadian Public Accountability Board (127.28 KB)
(Canada)

Oct 3, 2011
Compagnie Nationale des Commissaires aux Comptes + Conseil Superieur de l'Ordre des Experts-Comptables (4.09 MB)
(France)

Oct 3, 2011
Grant Thornton International Ltd (174.91 KB)
(United States of America)

Oct 3, 2011
The Institute of Public Accountants (113.99 KB)
(Australia)

Oct 4, 2011
The Chartered Institute of Public Finance and Accountancy (CIPFA) (107.75 KB)
(United Kingdom)

Oct 5, 2011
Dubai Financial Services Authority (202.19 KB)
(United Arab Emirates)

Oct 6, 2011
Nederlandse Beroepsorganisatie van Accountants (397.62 KB)
(Netherlands)

Oct 7, 2011
Baker Tilly UK Audit LLP (1.3 MB)
(United Kingdom)

Oct 12, 2011
CFA Institute (315.92 KB)
(United States of America)

Oct 18, 2011
The Institute of Chartered Accountants Scotland (232.44 KB)
(United Kingdom)

Oct 21, 2011
European Securities and Markets Authority (73.91 KB)
(France)

Oct 24, 2011
Ernst & Young (180.5 KB)
(United Kingdom)

Oct 28, 2011
California Public Employees' Retirement System Investment Office (130.99 KB)
(United States of America)

Nov 1, 2011
Auditor General New Zealand (73.78 KB)
(New Zealand)

Nov 2, 2011
International Organization of Securities Commissions (789.28 KB)
(Spain)

Nov 2, 2011