At a Glance: Exposure Draft, Reporting on Audited Financial Statements: Proposed New and Revised International Standards on Auditing

This summary provides an overview of the IAASB’s July 2013 Exposure Draft, Reporting on Audited Financial Statements: Proposed New and Revised International Standards on Auditing. An illustrative auditor’s report for an audit of a listed entity’s consolidated financial statements, showing the result of the IAASB’s proposals, is included as an Appendix.