International Standard on Auditing (ISA) 720 (Revised), The Auditor’s Responsibilities Relating to Other Information in Documents Containing or Accompanying Audited Financial Statements and the Auditor’s Report Thereon

Exposure Draft

IAASB

Nov 14, 2012 | Exposure Drafts and Consultation Papers

English

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Comments due by: Mar 14, 2013

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 in Documents Containing or Accompanying Audited Financial Statements and the Auditor’s Report Thereon. The proposals extend the scope of the extant standard and the auditor’s responsibilities and include suggested auditor reporting responsibilities.

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Submitted Comment Letters

D&L Scott (287.75 KB)
(United Kingdom)

Jan 5, 2013
WK- Westworth KempConsultants (148.94 KB)
(Australia)

Feb 14, 2013
CIPFA (125.95 KB)
(United Kingdom)

Feb 18, 2013
Chris Barnard (27.07 KB)
(Germany)

Mar 6, 2013
Insolvency Guardian (85.64 KB)
(Australia)

Mar 11, 2013
UK National Audit Office (350.43 KB)
(United Kingdom)

Mar 11, 2013
MNP LLP (71.44 KB)
(Canada)

Mar 12, 2013
IPAR- Institute of Professional Accuntants of Russia (97.27 KB)
(Russian Federation)

Mar 12, 2013
CPA Australia (167.08 KB)
(Australia)

Mar 13, 2013
ICPAS- Institute of Certfied Public Accountants of Singapore (775.32 KB)
(Singapore)

Mar 13, 2013
RSM International (507.62 KB)
(United Kingdom)

Mar 14, 2013
Pitcher Partners (221.1 KB)
(Australia)

Mar 14, 2013
(South Africa)

Mar 14, 2013
ASSIREVI (0 bytes)
(Italy)

Mar 14, 2013
CAASB (586.52 KB)
(Canada)

Mar 14, 2013
ZICA (189.67 KB)
(Zambia)

Mar 14, 2013
ICAS (255.81 KB)
(United Kingdom)

Mar 14, 2013
Kreston International Ltd (191.88 KB)
(United Kingdom)

Mar 14, 2013
Baker Tilly UK Audit LLP (1.38 MB)
(United Kingdom)

Mar 14, 2013
BDO (92.75 KB)
(United Kingdom)

Mar 14, 2013
KPMG IFRG Limited (379.58 KB)
(United Kingdom)

Mar 14, 2013
Hydro-Quebec (588.1 KB)
(Canada)

Mar 14, 2013
AAA - American Accounting Association- Auditing Standards Committee of the Auditing Section (197.88 KB)
(United States of America)

Mar 14, 2013
Australian Council of Auditors General (82.67 KB)
(Australia)

Mar 14, 2013
Australian Auditing and Assurance Standards Board (638.53 KB)
(Australia)

Mar 14, 2013
WPK - Wirthschaftspruferkammer (German Public Accountnts) (55.73 KB)
(Germany)

Mar 14, 2013
WAO- Wales Audit Office (143.96 KB)
(United Kingdom)

Mar 14, 2013
Chamber of Auditors Czech Republic (160.79 KB)
(Czech Republic)

Mar 14, 2013
RCA- Russian Collegium of Auditor (87.48 KB)
(Russian Federation)

Mar 14, 2013
Center for Audit Quality (199.65 KB)
(United States of America)

Mar 14, 2013
SAICA- South Africa Institute of Chartered Accounants (396.18 KB)
(South Africa)

Mar 14, 2013
Deloitte Touche Tohmatsu Limited (383.82 KB)
(United States of America)

Mar 14, 2013
NZAUASB- New Zealand Audting and Assurance Standads Board (106.3 KB)
(New Zealand)

Mar 14, 2013
NBA- Nederlands Beroepsorganisatie van Accountants (2.12 MB)
(Netherlands)

Mar 14, 2013
Swedish National Audit Office (22.77 KB)
(Sweden)

Mar 14, 2013
European Audit Inspection Group (15 European Regulators) (23.66 KB)
(Europe & Central Asia)

Mar 14, 2013
JICPA- Japanese Institute of Certified Public Accountants (49.88 KB)
(Japan)

Mar 14, 2013
IIA- Institute of Internal Auditors (309.77 KB)
(United States of America)

Mar 14, 2013
Eumedion (167.81 KB)
(Netherlands)

Mar 14, 2013
ICGN- International Corporate Governance Network (244.13 KB)
(United Kingdom)

Mar 14, 2013
FAR (Institute for the Accountancy Profession in Sweden) (236.09 KB)
(Sweden)

Mar 14, 2013
ICAC- Ministry of Economics an Competiveness(Institute of Accounting and Audit) (82.23 KB)
(Spain)

Mar 14, 2013
IAIS- International Association of Insurance Supervisors (77.92 KB)
(Switzerland)

Mar 14, 2013
GAO (95.43 KB)
(United States of America)

Mar 14, 2013
Hong Kong Institute of Certified Public Accountants (97.31 KB)
(Hong Kong, Special Administrative Region of China)

Mar 14, 2013
IRE IBR (315.27 KB)
(Belgium)

Mar 14, 2013
ICAP (264.31 KB)
(Pakistan)

Mar 15, 2013
ICAEW (363.96 KB)
(United Kingdom)

Mar 15, 2013
European Federation of Accountants and Auditors for SMEs (295.67 KB)
(Europe & Central Asia)

Mar 15, 2013
ICAA- Institue of Chartered Accountants in Australia (352.67 KB)
(Australia)

Mar 15, 2013