Proposed Changes to the International Standards on Auditing (ISAs)–Addressing Disclosures in the Audit of Financial Statements

IAASB

May 14, 2014 | Exposure Drafts and Consultation Papers

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Comments due by: Sep 11, 2014

This Exposure Draft seeks views from stakeholders in relation to the International Standards on Auditing (ISAs) that address disclosures in the audit of financial statements. The proposals include new guidance to clarify expectations of auditors when auditing financial statement disclosures.

NEW The Preliminary Staff Publication, Addressing Disclosures in the Audit of Financial Statements, highlights matters that may be of importance for auditors when addressing disclosures as part of a financial statement audit, and includes reference to the relevant requirements and application material of the ISAs, including the proposed amendments in the Exposure Draft.

Please log in and use the "Submit Comment" link at left to submit your comments. If you experience difficulty, please email your comments to BeverleyBahlmann@iaasb.org.

Submitted Comment Letters

Auditing and Assurance Standards Board (2.47 MB)
(Australia)

Sep 11, 2014
Institute of Chartered Accountants of Zimbabwe (ICAZ) (178.68 KB)
(Zimbabwe)

Sep 12, 2014
PricewaterhouseCoopers International Limited (151.49 KB)
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Sep 12, 2014
FACPCE (119.73 KB)
(Argentina)

Sep 12, 2014
California Society of Certified Public Accountants (746.71 KB)
(United States of America)

Sep 12, 2014
Compagnie Nationale des Commissaires aux Comptes (145.48 KB)
(France)

Sep 12, 2014
The Institute of Chartered Accountants of Pakistan (802.5 KB)
(Pakistan)

Sep 15, 2014
The Financial Reporting Council (72.12 KB)
(United Kingdom)

Sep 15, 2014
Office of the Auditor-General of New Zealand (153.42 KB)
(New Zealand)

Sep 16, 2014
European Federation of Accountants and Auditors for SMEs (282.17 KB)
()

Sep 16, 2014
Nederlandse Beroepsorganisatie van Accountants (165.41 KB)
(Netherlands)

Sep 16, 2014
Grant Thornton International Ltd (85.57 KB)
()

Sep 19, 2014
Altaf Noor Ali Chartered Accountants (625.78 KB)
(Pakistan)

Sep 20, 2014
Denise Silva Ferreira Juvenal (135.38 KB)
(Brazil)

Sep 21, 2014
Ernst & Young Global Limited (125.39 KB)
(United Kingdom)

Sep 25, 2014
New York State Society of Certified Public Accountants (397.42 KB)
(United States of America)

Sep 29, 2014
European Audit Inspection Group (149.26 KB)
(Europe & Central Asia)

Oct 2, 2014
IAIS (254.82 KB)
(Switzerland)

Oct 3, 2014
International Organization of Securities Commissions (312.6 KB)
(United States of America)

Oct 3, 2014
International Forum of Independent Audit Regulators (2.1 MB)
()

Oct 10, 2014