Comment Letters by IOSCO
Comment letters to the IAASB
- ISA 300 - Planning the Audit
- Review of Interim Financial Information
- Auditor's Responsibility to Consider Fraud
- The Audit of Group Financial Statements
- Proposed Revision of ISA 700, ISA 200, and ISA 210
- Proposed Amendments to Quality Control, Auditing, Assurance Services
- Consultation Paper on Improving Clarity of ISAs
- Proposed Pronouncements on Audit Documentation
- Auditing Accounting Estimates and Related Disclosures
- Materiality - Identification and Evaluation of Misstatements
- Modifications to the Opinion
- Communications with Governance (ISA 260)
- Group Audits
- Exposure Draft on Improving the Clarity of IAASB Standards
- IAASB Exposure Draft ISA 550 (Revised) Related Parties
- ISA 550 Related Parties 2007
- ISA 600 (Revised) - Group Audits
- Exposure Draft of Proposed Redrafted International Standard on Auditing ISA 230
- Proposed Redrafted International Standard on Auditing 560
- Proposed Revised and Redrafted International Standard on Auditing 580
- Proposed Redrafted International Standard on Auditing 610
- Proposed Redrafted International Standard on Auditing 720
- Proposed Redrafted International Standard on Auditing 260 (Revised)
- Proposed Redrafted International Standard on Auditing 320 (Revised) and 450
- Proposed Redrafted International Standard on Auditing 200 (Revised)
- Proposed Redrafted International Standard on Auditing 540 (Revised)
- Proposed Redrafted International Standard on Auditing 580 (Revised)
- 2003 IAASB Quality Control ED
- ISA 500 Audit Evidence
- ISA 510 Opening Balances
- ISA 530 Audit Sampling
- ISA 700 Auditor's Reports
- ISA 705/706 Modification/Emphasis Matters - Auditor's Reports
- ISA 210 Agreeing the Terms of Audit Engagements
- ISA 402 Audit Considerations Relating to an Entity Using a Third Party Service Organization
- ISA 501 Audit Evidence Regarding Specific Financial Statement Account Balances and Disclosures
- ISA 520 Analytical Procedures
- Proposed Redrafted International Standard on Auditing 710, "Comparative Information - Corresponding Figures and Comparative Financial Statements"
- Proposed Redrafted International Standard on Auditing 265, "Communicating Deficiencies in Internal Control and Related Conforming Amendments to Other ISAs"
- Proposed Revised and Redrafted International Standard on Auditing ISA 505, External Confirmations (ISA 505)
- Response to IAASB CP on Auditing Complex Fin Instruments
- ISAE 3420 Assurance on Process to Prepare Pro Forma Information
- Proposed International Standards on Auditing 315 (Revised) and Auditing 610 (Revised)
- Consultation Paper on Proposed IAASB Strategy and Work Program for 2012-2014
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Proposals Relating to International Practice Statements - Withdrawal of Existing IAPSs, Clarification of the Status and Authority of New IAPSs, and Proposed Amendments to the Preface to the International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
- Exposure Draft on Special Considerations in Auditing Complex Financial Instruments
- Exposure Draft of ISRE 2400 "Engagements to Review Financial Statements"
- SC1 Response to IAASB's The Evolving Nature of Financial Reporting: Disclosure and Its Audit Implications ED
- Proposed International Standard on Assurance Engagements 3000 (Revised), Assurance Engagements Other Than Audits or Reviews of Historical Financial Information
- IAASB Consultation Paper, Enhancing the Value of Auditor Reporting: Exploring Options for Change
- IAASB's Invitation to Comment: Improving the Auditor's Report
- A Framework for Audit Quality
- Exposure Draft on Reporting on Audited Financial Statements: Proposed New and Revised International Standards on Auditing (ISAs)
- Proposed Revised International Standard on Auditing 720, The Auditor's Responsibilities Relating to Other Information in Documents Containing or Accompanying Audited Financial Statements and the Auditor's Report Thereon
- IAASB Consultation Paper on Proposed Strategy for 2009-2011
- Proposed Redrafted International Standard on Auditing ISA 250, The Auditor's Responsibilities Relating to Laws and Regulations
- Exposure Draft of Proposed Redrafted International Standard on Auditing ISA 570, Going Concern
- IAASB's Consultation Paper: IAASB's Proposed Strategy for 2015-2019 and the IAASB's Proposed Work Program for 2015-2016
- IAASB's Proposed ISA 720 (Revised), The Auditor's Responsibilities Relating to Other Information
- Proposed Changes to the International Auditing Standards (ISAs) - Addressing Disclosures in the Audit of Financial Statements
- Envisaging the Future – Survey on the IAASB’s Future Strategy
- Exposure Draft, Proposed International Standard on Auditing 315 (Revised), Identifying and Assessing the Risks of Material Misstatement and Proposed Consequential and Confirming Amendments to Other ISAs
- Proposed Future Strategy for 2020-2023 and Work Plan for 2020-2021
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Proposed International Standard on Auditing 220 (Revised)
Quality Management for an Audit of Financial Statements;
Proposed International Standard on Quality Management 1 (Previously International Standard on Quality Control 1),
Proposed International Standard on Quality Management 2
Engagement Quality Reviews (Previously International Standard on Quality Control 2)
