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Auditing and Assurance
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2007
Date
Subjects
31 December 2007
IAASB Exposure Drafts of proposed ISA 220 (Redrafted)
Quality Control for an Audit of Financial Statements
and ISQC 1 (Redrafted)
Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements
7 December 2007
IAASB Consultation Paper on Proposed Strategy for 2009-2011
7 December 2007
IAASB Exposure Draft of proposed ISA 805 (Revised and Redrafted)
Engagements to Report on Summary Financial Statements
7 December 2007
IAASB Exposure Draft of proposed ISA 800 (Revised and Redrafted)
Special Considerations - Audits of Special Purpose Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
7 December 2007
IAASB Exposure Draft of proposed ISA 700 (Redrafted)
The Independent Auditor's Report on General Purpose Financial Statements
30 November 2007
IAASB Exposure Draft of proposed ISA 705 (Revised and Redrafted)
Modifications to the Opinion in the Independent Auditor's Report
30 November 2007
IAASB Exposure Draft of proposed ISA 706 (Revised and Redrafted)
Emphasis of Matter Paragraphs and Other Matter(s) Paragraphs in the Independent Auditor's Report
6 November 2007
Invitation to Comment on IAASB Exposure Drafts ISA 510 (Redrafted),
Initial Audit Engagements - Opening Balances and ISA 530 (Redrafted), Audit Sampling
19 September 2007
IAASB Exposure Draft of proposed ISA 500 (Redrafted)
Considering the Relevance and Reliability of Audit Evidence
19 September 2007
IAASB Exposure Draft of proposed ISA 200 (Revised and Redrafted)
Overall Objective of the Independent Auditor, and the Conduct of an Audit in Accordance with International Standards on Auditing
1 August 2007
IAASB Exposure Draft of proposed ISA250 (Redrafted)
The Auditor's Responsibilities Relating to Laws and Regulations in an Audit of Financial Statements
17 July 2007
IAASB Exposure Draft of proposed ISA 550 (Revised and Redrafted)
Related Parties
1 June 2007
IAASB Exposure Draft of proposed ISA 570 (Redrafted)
Going Concern
17 May 2007
IAASB Exposure Drafts of ISA 540 (Revised and Redrafted),
Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures and ISA 580 (Revised and Redrafted), Written Representations
30 April 2007
IAASB Exposure Drafts of proposed ISA 230 (Redrafted) on
Audit Documentation
, ISA 560 (Redrafted) on
Subsequent Events
, ISA 610 (Redrafted) on
The Auditor's Consideration of the Internal Audit Function
and ISA 720 (Redrafted) on
The Auditor's Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements
6 March 2007
IAASB Exposure Drafts of proposed ISA 260 (Revised and Redrafted) Communication with Those Charged with Governance, ISA 320 (Revised and Redrafted) Materiality in Planning and Performing an Audit and ISA 450 (Redrafted) Evaluation of Misstatements Identified during the Audit
23 February 2007
The Institue's response to IAASB Strategic Review Questionnaire