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

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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

Hermes Equity Ownership Services (129.36 KB)
(United Kingdom)

Mar 15, 2013
FSR - danske revisorer (248.26 KB)
(Denmark)

Mar 18, 2013
Association of Chartered Certified Accountants (133.69 KB)
(United Kingdom)

Mar 18, 2013
PWC- PricewaterhouseCooper International Limited (488.19 KB)
(United Kingdom)

Mar 18, 2013
NYSSCPA (252.13 KB)
(United States of America)

Mar 18, 2013
Basel Committee on Banking Supervision (60.76 KB)
(Switzerland)

Mar 19, 2013
MIA-Malaysian Institute of Accountants (290.74 KB)
(Malaysia)

Mar 19, 2013
Fédération des Experts comptables Européens - FEE (120.54 KB)
(Europe & Central Asia)

Mar 19, 2013
Grant Thornton International Ltd (220.36 KB)
(United Kingdom)

Mar 19, 2013
Australian Institute of Company Directors (1.23 MB)
(Australia)

Mar 20, 2013
Altaf Noor Ali (151.29 KB)
(Pakistan)

Mar 20, 2013
American Institute of CPAs (660.4 KB)
(United States of America)

Mar 20, 2013
MAOB- Securities Commission of Malaysia- Audit Oversight Board (355.81 KB)
(Malaysia)

Mar 20, 2013
IRBA- Independent Regulatory Board for Auditors (5.35 MB)
(South Africa)

Mar 20, 2013
IDW-Institut der Wirtschaftspruefer in Deutshland e.V. (121.43 KB)
(Germany)

Mar 20, 2013
MIA- Malta Insitute of Accountants (166.07 KB)
(Malta)

Mar 21, 2013
Ernst & Young (227.12 KB)
(United Kingdom)

Mar 22, 2013
Denise Juvenal (172.62 KB)
(Brazil)

Mar 23, 2013
Office of the Auditor General of New Zealand (2.43 MB)
(New Zealand)

Mar 27, 2013
CNCC CSOEC (680.42 KB)
(France)

Apr 3, 2013
Financial Reporting Council (UK) (90.39 KB)
(United Kingdom)

Apr 11, 2013
Ibracon - Instituto dos Auditores Independentes do Brasil (148.64 KB)
(Brazil)

Apr 15, 2013
Canadian Public Accountability Board (102.82 KB)
(Canada)

Apr 15, 2013
Instituto de Censores Jurados de Cuentas de Espana (390.03 KB)
(Spain)

May 15, 2013
IOSCO (466.14 KB)
(Spain)

May 20, 2013