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

The Organisation for Economic Co-operation and Development (59.16 KB)
(France)

Oct 19, 2012
CIPFA- Chartered Institute of Public Finance & Accounancy (171.48 KB)
(United Kingdom)

Oct 22, 2012
CNCC-CSOEC- Compagnie Nationale des Commisssaires aux Comptes and the Conseil Superieur de l'Ordre des Experts-Comptables (951.96 KB)
(France)

Oct 22, 2012
Guylaine Saucier (1.54 MB)
(Canada)

Oct 22, 2012
European Audit Inspection Group (15 European Audit Regulators) (125.66 KB)
(Netherlands)

Oct 23, 2012
UKFRC- Financial Reporting Council- UK (1.34 MB)
(United Kingdom)

Oct 23, 2012
Independent Regulatory Board for Auditors (5.65 MB)
(South Africa)

Oct 23, 2012
OROC-Ordem dos Revisores Oficiais de Contas (364.91 KB)
(Portugal)

Oct 26, 2012
National Association of State Boards of Accountancy (59.51 KB)
(United States of America)

Oct 26, 2012
CalPERS - California Public Employees' Retirement System (304.11 KB)
(United States of America)

Oct 29, 2012
International Organization of Securities Commissions (639.59 KB)
(United States of America)

Nov 2, 2012
Korean Institute of Certified Public Accountants (29.54 KB)
(Korea)

Nov 5, 2012
Institute of Certified Public Accountants in Ireland (97.26 KB)
(Ireland)

Nov 13, 2012
Business Europe (190.71 KB)
(Belgium)

Nov 14, 2012
IBRACON - Instituto dos Auditores Independentes do Brasil (188.72 KB)
(Brazil)

Dec 12, 2012