Norme ISA 706 (révisée), Paragraphes d’observations et paragraphes sur d’autres points dans le rapport de l’auditeur indépendant

International Standard on Auditing (ISA) 706 (Revised), Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report

Translated by: Chartered Professional Accountants of Canada

Status:

Completed

IAASB

Jun 21, 2016 | Handbooks, Standards, and Pronouncements

French

View Original English Version: International Standard on Auditing (ISA) 706 (Revised), Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report

All available Translation:

Don't see your language? Request permission to translate

Revisions to this ISA are as a result of new ISA 701, Communicating Key Audit Matters in the Independent Auditor’s Report. ISA 706 (Revised) deals with the auditor’s responsibility to communicate with those charged with governance in an audit of financial statements.

ISA 706 (Revised) is effective for audits of financial statements for periods ending on or after December 15, 2016.

International Standard on Auditing (ISA) 706 (Revised), Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report