Proposed International Standard on Auditing (ISA) 810 (Revised)

IAASB

Aug 3, 2015 | Exposure Drafts and Consultation Papers

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Comments due by: Nov 2, 2015

International Standard on Auditing™ (ISA™) 810, Engagements to Report on Summary Financial Statements, deals with the auditor’s responsibilities relating to an engagement to report on summary financial statements derived from financial statements audited in accordance with ISAs by that same auditor.

The IAASB is proposing limited conforming amendments to ISA 810 as a result of the issuance of its new and revised Auditor Reporting standards, which address auditor reporting on general purpose financial statements.

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Proposed International Standard on Auditing (ISA) 810 (Revised)

Submitted Comment Letters

Institut der Wirtschaftspruefer in Deutschland e.V. (IDW) (162.56 KB)
(Germany)

Oct 1, 2015
Chartered Accountants Australia and New Zealand (195.74 KB)
()

Oct 5, 2015
Malaysian Institute of Accountants (459.78 KB)
(Malaysia)

Oct 20, 2015
Chartered Accountants Ireland (361.87 KB)
(Ireland)

Oct 27, 2015
Institute of Registered Auditors (IBR-IRE) (45.14 KB)
(Belgium)

Oct 27, 2015
Ernst & Young Global Limited (39.04 KB)
()

Oct 27, 2015
Auditing and Assurance Standards Board (193.07 KB)
(Canada)

Oct 27, 2015
THE INSTITUTE OF CHARTERED ACCOUNTANTS (GHANA) (906.82 KB)
(Ghana)

Oct 28, 2015
INSTITUTE OF CHARTERED ACCOUNTANTS OF ZIMBABWE (634.14 KB)
(Zimbabwe)

Oct 29, 2015
FSR-danske revisorer (227.63 KB)
(Denmark)

Oct 29, 2015
CPA Australia (180.53 KB)
(Australia)

Oct 30, 2015
Institute of Singapore Chartered Accountants (300.38 KB)
(Singapore)

Oct 30, 2015
BDO (268.74 KB)
(United Kingdom)

Oct 30, 2015
Instituto Nacional de Contadores Públicos de Colombia (313.45 KB)
(Colombia)

Oct 30, 2015
PwC (90.34 KB)
()

Oct 30, 2015
New Zealand Auditing and Assurance Standards Board of the XRB (325.32 KB)
(New Zealand)

Nov 1, 2015
CUNY Hunter College (273 KB)
(United States of America)

Nov 1, 2015
KICPA (88.21 KB)
(Korea)

Nov 2, 2015
The Malaysian Institute of Certified Public Accountants (MICPA) (58.62 KB)
(Malaysia)

Nov 2, 2015
Deloitte Touche Tohmatsu Limited (877.17 KB)
()

Nov 2, 2015
Independent Regulatory Board for Auditors (641.91 KB)
(South Africa)

Nov 2, 2015
IFAC SMP Committee (47.02 KB)
()

Nov 2, 2015
South African Institute of Chartered Accountants (226.94 KB)
(South Africa)

Nov 2, 2015
The American Institute of Certified Public Accountants (418.12 KB)
(United States of America)

Nov 2, 2015
Denise Silva Ferreira Juvenal (214.96 KB)
(Brazil)

Nov 2, 2015
Hong Kong institute of Certified Public Accountants (105.48 KB)
(Hong Kong, Special Administrative Region of China)

Nov 2, 2015
KPMG IFRG Limited (216.91 KB)
()

Nov 3, 2015
The Japanese Institute of Certified Public Accountants (165.04 KB)
(Japan)

Nov 4, 2015
Lithuanian Chamber of Auditors (100.96 KB)
(Lithuania)

Nov 4, 2015
Audit Oversight Board, Securities Commission Malaysia (452.57 KB)
(Malaysia)

Nov 4, 2015
Institute of Public Accountants (627.81 KB)
(Australia)

Nov 5, 2015
The Institute of Chartered Accountants of Pakistan (247.97 KB)
(Pakistan)

Nov 5, 2015
Nederlandse Beroepsorganisatie van Accountants (78.97 KB)
(Netherlands)

Nov 11, 2015
Compagnie Nationale des Commissaires aux Comptes and the Conseil Superieur de I’Ordre des Experts-Comptables (183.2 KB)
(France)

Nov 19, 2015