International Standard on Auditing 720 (Revised), The Auditor’s Responsibilities Relating to Other Information
Proposed Consequential and Conforming Amendments to Other ISAs
IAASB
| Exposure Drafts and Consultation Papers
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This Exposure Draft seeks views from stakeholders in relation to proposed International Standard on Auditing (ISA) 720 (Revised), The Auditor’s Responsibilities Relating to Other Information. This re-exposure of the proposed revised ISA provides requirements and guidance on the scope of other information, the auditor’s work effort related to other information, and the auditor’s associated reporting responsibilities.
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Proposed Consequential and Conforming Amendments to Other ISAs
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Submitted Comment Letters
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PricewaterhouseCoopers (173.45 KB)(United Kingdom)
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FSR - danske revisorer (126.21 KB)(Denmark)
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BCBS (129.89 KB)(Switzerland)
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Canadian Securities Administrators (48.82 KB)(Canada)
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Ibracon - Instituto dos Auditores Independentes do Brasil (77.89 KB)(Brazil)
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Asociacion Interamericana de Contabilidad (359 KB)(United States of America)
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International Organization of Securities Commissions (292.51 KB)(Spain)
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RSM International, Ltd. (328.69 KB)(United Kingdom)
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Chris Barnard (232.19 KB)()
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Ernst & Young Global Limited (249.79 KB)(United Kingdom)
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Nederlandse Beroepsorganisatie van Accountants (159.26 KB)(Netherlands)
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Independent Regulatory Board for Auditors (601.73 KB)(South Africa)
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ICAS (279.87 KB)(United Kingdom)
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New Zealand Auditing and Assurance Standards Board (345.54 KB)(New Zealand)
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Financial Reporting Council (257.86 KB)(United Kingdom)
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Office of the Auditor-General of New Zealand (3.34 MB)(New Zealand)
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Denise Silva Ferreira Juvenal (135.76 KB)(Brazil)
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Institute of Public Accountants (712.45 KB)(Australia)
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International Forum of Independent Audit Regulators (90.48 KB)(United States of America)
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Malaysian Institute of Accountants (420.49 KB)(Malaysia)
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The Institute of Chartered Accountants of Pakistan (291.59 KB)(Pakistan)
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CPA Australia Ltd (138.97 KB)(Australia)
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Chartered Accountants Arustralia + New Zealand (182.25 KB)(New Zealand)