Improving the Auditor’s Report

IAASB Invitation to Comment

IAASB

Jun 21, 2012 | Exposure Drafts and Consultation Papers

English

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Comments due by: Oct 8, 2012

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

European Federation of Accountants and Auditors for SMEs (310.42 KB)
(Europe & Central Asia)

Oct 8, 2012
Hermes Equity Ownership Services (146.93 KB)
(United States of America)

Oct 8, 2012
Institute Van de Bedrijfsrevisoren Institut des Reviseurs d'Enterprises (3.08 MB)
(Belgium)

Oct 8, 2012
Institute of Chartered Accountants 'of Nigeria (3.91 MB)
(Nigeria)

Oct 8, 2012
Vera F. Massarygina PHD (95.58 KB)
(Russian Federation)

Oct 8, 2012
KPMG IFRG Limited (Network) (126.09 KB)
(United Kingdom)

Oct 8, 2012
Kammer der Wirtschaftstreuhander- Chamber of Public Accountants in Austria (3.23 MB)
(Austria)

Oct 8, 2012
PKF (UK) LLP (317.04 KB)
(United Kingdom)

Oct 8, 2012
Rigsrevisionen (65.59 KB)
(Denmark)

Oct 8, 2012
Ramachandran Mahadevan (47.12 KB)
(India)

Oct 8, 2012
Felicitas T Irungu (86.41 KB)
(United Kingdom)

Oct 9, 2012
Wirtschaftspryuferkammer (427.01 KB)
(Germany)

Oct 9, 2012
Federation of Accounting Professions of Thailand (184.16 KB)
(Thailand)

Oct 9, 2012
FAR- Institute for the Accountancy Profession in Sweden (197.96 KB)
(Sweden)

Oct 9, 2012
Hawkamah Institute for Corporate Governance (Dubai) (334.83 KB)
(United Arab Emirates)

Oct 9, 2012
Securities Commission of Malaysia Audit Oversight Board (983.14 KB)
(Malaysia)

Oct 9, 2012
Insurance Europe (143.04 KB)
(Belgium)

Oct 10, 2012
Association of British Insurers (147.47 KB)
(United Kingdom)

Oct 10, 2012
Institute of Certified Public Accountants Ireland (501.42 KB)
(Ireland)

Oct 10, 2012
Argentine Federation of Professionals Councils of Economic Sciences (189.24 KB)
(Argentina)

Oct 10, 2012
FEE- Fédération des Experts comptables Européens (114.88 KB)
(Europe & Central Asia)

Oct 10, 2012
Group of 100- Australia (38.49 KB)
(Australia)

Oct 10, 2012
ICAC Ministry of Economics and Competiveness (Institute Of Accounting and Audit) (77.44 KB)
(Spain)

Oct 10, 2012
Sizwe Ntsaluba Gobodo (302.64 KB)
(South Africa)

Oct 10, 2012
PricewaterhouseCoopers International Limited (782.06 KB)
(United Kingdom)

Oct 11, 2012
Ernst & Young Global Limited (217.19 KB)
(United Kingdom)

Oct 11, 2012
Investment Management Association (277.88 KB)
(United Kingdom)

Oct 11, 2012
VNO-NCW -Financial Reporting Policy Committee of the Confederation of Netherlands Industry and Employers (23.06 KB)
(Netherlands)

Oct 11, 2012
Mazars (201.92 KB)
(France)

Oct 11, 2012
AUASB- Australian Auditing and Assurance Standards Board (425.44 KB)
(Australia)

Oct 12, 2012
Institute of Chartered Accountants of Pakistan (62.43 KB)
(Pakistan)

Oct 12, 2012
AFRC- Australian Financial Reporting Council (138.4 KB)
(Australia)

Oct 12, 2012
Basel Committee on Banking Supervision (48.11 KB)
(Switzerland)

Oct 12, 2012
Hong Kong Institute of Certified Public Accountants (2.62 MB)
(Hong Kong, Special Administrative Region of China)

Oct 12, 2012
King Committee On Corporate Governance in South Africa (175.28 KB)
(South Africa)

Oct 12, 2012
NBA- Nederlandse Beroepsorganisatie van Accountants (4.01 MB)
(Netherlands)

Oct 12, 2012
New Zealand Auditing and Assurance Standards Board (444.26 KB)
(New Zealand)

Oct 12, 2012
Quoted Companies Alliance (445.17 KB)
(United Kingdom)

Oct 12, 2012
Australasian Council of Auditors-General (117.37 KB)
(Australia)

Oct 14, 2012
DnR - The Norwegian Institute of Public Accountants (351.41 KB)
(Norway)

Oct 15, 2012
Canadian Public Accountability Board (272.13 KB)
(Canada)

Oct 15, 2012
Karim Jamal (University of Alberta) and Shyam Sunder (Yale University) (216.15 KB)
(Canada)

Oct 15, 2012
Instituto Brasileiro de Governanca Corporativa (209.93 KB)
(Brazil)

Oct 15, 2012
European Banking Authority (192.87 KB)
(United Kingdom)

Oct 15, 2012
Malaysian Institute of Accountants (94.83 KB)
(Malaysia)

Oct 15, 2012
Institute of Chartered Accountants in Australia (169.92 KB)
(Australia)

Oct 15, 2012
Asian Corporate Governance Association (166.47 KB)
(Hong Kong, Special Administrative Region of China)

Oct 15, 2012
Chinese Institute of Certified Public Accountants (3.87 MB)
(China)

Oct 17, 2012
British Columbia - Ministry of Finance (Office of Comptroller) (331.65 KB)
(Canada)

Oct 17, 2012
PAIB- IFAC's Professional Accountants in Business Committee (82.49 KB)
(United States of America)

Oct 18, 2012