Comment Letters by IOSCO
Comment letters to the IAASB
- Exposure draft on ISA 500 (Revised) - Audit Evidence
- IAASB’s Proposed Strategy and Work Plan for 2024-2027
- IAASB Exposure Draft: Proposed narrow scope amendments to International Standard on Auditing 700 (Revised) and ISA 260 (Revised), 2022/07
- Exposure Draft for Proposed ISA for Audits of Financial Statements of Less Complex Entities
- IAASB's Exposure Draft: Proposed ISA 600 (Revised), Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors)
- Fraud and Going Concern in an Audit of Financial Statements: Exploring the Differences Between Public Perceptions About the Role of the Auditor and the Auditor's Responsibilities in a Financial Statement Audit
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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)
- Proposed Future Strategy for 2020-2023 and Work Plan for 2020-2021
- 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
- Envisaging the Future – Survey on the IAASB’s Future Strategy
- Proposed Changes to the International Auditing Standards (ISAs) - Addressing Disclosures in the Audit of Financial Statements
- IAASB's Proposed ISA 720 (Revised), The Auditor's Responsibilities Relating to Other Information
- IAASB's Consultation Paper: IAASB's Proposed Strategy for 2015-2019 and the IAASB's Proposed Work Program for 2015-2016
- Exposure Draft of Proposed Redrafted International Standard on Auditing ISA 570, Going Concern
- Proposed Redrafted International Standard on Auditing ISA 250, The Auditor's Responsibilities Relating to Laws and Regulations
- IAASB Consultation Paper on Proposed Strategy for 2009-2011
- 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
- Exposure Draft on Reporting on Audited Financial Statements: Proposed New and Revised International Standards on Auditing (ISAs)
- A Framework for Audit Quality
- IAASB's Invitation to Comment: Improving the Auditor's Report
- IAASB Consultation Paper, Enhancing the Value of Auditor Reporting: Exploring Options for Change
- Proposed International Standard on Assurance Engagements 3000 (Revised), Assurance Engagements Other Than Audits or Reviews of Historical Financial Information
- SC1 Response to IAASB's The Evolving Nature of Financial Reporting: Disclosure and Its Audit Implications ED
- Exposure Draft of ISRE 2400 "Engagements to Review Financial Statements"
- Exposure Draft on Special Considerations in Auditing Complex Financial Instruments
- 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
- Consultation Paper on Proposed IAASB Strategy and Work Program for 2012-2014
- Proposed International Standards on Auditing 315 (Revised) and Auditing 610 (Revised)
- ISAE 3420 Assurance on Process to Prepare Pro Forma Information
- Response to IAASB CP on Auditing Complex Fin Instruments
- Proposed Revised and Redrafted International Standard on Auditing ISA 505, External Confirmations (ISA 505)
- Proposed Redrafted International Standard on Auditing 265, "Communicating Deficiencies in Internal Control and Related Conforming Amendments to Other ISAs"
- Proposed Redrafted International Standard on Auditing 710, "Comparative Information - Corresponding Figures and Comparative Financial Statements"
- ISA 520 Analytical Procedures
- ISA 501 Audit Evidence Regarding Specific Financial Statement Account Balances and Disclosures
- ISA 402 Audit Considerations Relating to an Entity Using a Third Party Service Organization
- ISA 210 Agreeing the Terms of Audit Engagements
- ISA 705/706 Modification/Emphasis Matters - Auditor's Reports
- ISA 700 Auditor's Reports
- ISA 530 Audit Sampling
- ISA 510 Opening Balances
- ISA 500 Audit Evidence
- ISA 550 Related Parties 2007
- 2003 IAASB Quality Control ED
- Proposed Redrafted International Standard on Auditing 580 (Revised)
- Proposed Redrafted International Standard on Auditing 540 (Revised)
- Proposed Redrafted International Standard on Auditing 200 (Revised)
- Proposed Redrafted International Standard on Auditing 320 (Revised) and 450
- Proposed Redrafted International Standard on Auditing 260 (Revised)
- Proposed Redrafted International Standard on Auditing 720
- Proposed Redrafted International Standard on Auditing 610
- Proposed Revised and Redrafted International Standard on Auditing 580
- Proposed Redrafted International Standard on Auditing 560
- Exposure Draft of Proposed Redrafted International Standard on Auditing ISA 230
- ISA 600 (Revised) - Group Audits
- IAASB Exposure Draft ISA 550 (Revised) Related Parties
- Exposure Draft on Improving the Clarity of IAASB Standards
- Group Audits
- Communications with Governance (ISA 260)
- Modifications to the Opinion
- Materiality - Identification and Evaluation of Misstatements
- Auditing Accounting Estimates and Related Disclosures
- Proposed Pronouncements on Audit Documentation
- Consultation Paper on Improving Clarity of ISAs
- Proposed Amendments to Quality Control, Auditing, Assurance Services
- Proposed Revision of ISA 700, ISA 200, and ISA 210
- The Audit of Group Financial Statements
- Auditor's Responsibility to Consider Fraud
- Review of Interim Financial Information
- ISA 300 - Planning the Audit
