Improving the Auditor’s Report
IAASB Invitation to Comment
IAASB
| Exposure Drafts and Consultation Papers
English
Comments due by:
This Invitation to Comment (ITC) sets out the IAASB’s indicative direction proposed for the future auditor’s report. It features a revised auditor’s report that illustrates the application of the IAASB’s suggested improvements to auditor reporting. The ITC also provides the IAASB’s rationale for the suggested improvements, together with a discussion of their potential value and impediments, and in what areas feedback is sought. The At a Glance publication provides an overview of the ITC.
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Submitted Comment Letters
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CPA Australia (209.88 KB)(Australia)
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RICARDO JULIO RODIL - PARTNER AT BAKER TILLY BRASIL (151.56 KB)(Brazil)
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National Federation of Certified Public Accountant Associations of the Republic of China (51.25 KB)(Chinese Taiwan)
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Jacob Ploag (79.77 KB)(New Zealand)
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National Audit Office (45.38 KB)(China)
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Australian Institute of Company Directors (3.94 MB)(Australia)
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The World Bank (255.67 KB)(United States of America)
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GCSPS- Group of credit solution providers in Sweden (196.1 KB)(Sweden)
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Sweden National Audit Office (148.57 KB)(Sweden)
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ASSIREVI - Association of Italian audit firms (3.1 MB)(Italy)
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Paul Gillis - Peking University (767.91 KB)(China)
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Pitcher Partners (271.81 KB)(Australia)
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Institute of Chartered Accountants of Scotland (134.03 KB)(United Kingdom)
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University of the Witwatersrand (Auditing Masters Class) (634.84 KB)(South Africa)
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BDO Interntional Limited (95.35 KB)(United Kingdom)
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MEDEF-Mouvement des Enterprises de France (88.12 KB)(France)
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FSR- Danish Institute of Accountants (303.12 KB)(Denmark)
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Ishwar Chandra (16.67 KB)(India)
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Dubai Financial Services Authority (176.29 KB)(United Arab Emirates)
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PKF International Limited (104.98 KB)(United Kingdom)
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Institute Of Certified Public Accountants Of Kenya (589.12 KB)(Kenya)
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Johannesburg Stock Exchange (2.43 MB)(South Africa)
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Institut der Wirtschaftspruefer in Deutschland e.V. (IDW) (130.1 KB)(Germany)
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RSM International (300.52 KB)(United Kingdom)
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The Institute of Internal Auditors (283.77 KB)(United States of America)
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National Association of Pension Funds (243.06 KB)(United Kingdom)
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Malta Institute of Accountants (MIA) (246.9 KB)(Malta)
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Crowe Clark Whitehill LLP (53.52 KB)(United Kingdom)
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Institute of Chartered Accountants in England and Wales (332.27 KB)(United Kingdom)
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The Hundred Group of Finance Directors- UK (1.06 MB)(United Kingdom)
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Baker Tilly UK (Investment Manager) (1.64 MB)(United Kingdom)
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Kreston International (198.61 KB)(United Kingdom)
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American Institute of Certified Public Accountants Auditing Standard Board (423.92 KB)(United States of America)
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Auditor General of Québec (543.25 KB)(Canada)
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BCEM- Jean Bedard, Paul Coram, Reza Espahbodi and Theodore Mock (190.34 KB)(Canada)
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BlackRock, Inc. (50.57 KB)(United States of America)
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Canadian Auditing and Assurance Standards Board (562.55 KB)(Canada)
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Association of Chartered Certified Accountants (224.71 KB)(United Kingdom)
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Institute of Certified Public Accountants of Uganda (1.11 MB)(Uganda)
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Corporate Governance Center - University of Tennessee (220.79 KB)(United States of America)
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Hunter College - advanced auditing class at the graduate school (40.62 KB)(United States of America)
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Japanese Institute of Certified Public Accountants (67.38 KB)(Japan)
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Denise Juvenal and Manuel Rejon (186.74 KB)(Brazil)
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China Securities Regulatory Commission (131.88 KB)(China)
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Zambia Institute of Chartered Accountants (61.51 KB)(Zambia)
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Center for Audit Quality (340.17 KB)(United States of America)
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Crowe Horwath International (244.25 KB)(United States of America)
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Chartered Institute of Management Accountants (31.67 KB)(United Kingdom)
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Institute of Chartered Accountants Sri Lanka (82.64 KB)(Sri Lanka)
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CSIPPC - Audit Oversight Body in Romania (347.58 KB)(Romania)