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IAASB Exposure, Reporting on Audited Financial Statements: Proposed New and Revised International Standards on Auditing (ISAs)

Introduction


In July 2013, the International Auditing and Assurance Standards Board (IAASB) issued an Exposure Draft (ED), Reporting on Audited Financial Statements: Proposed New and Revised International Standards on Auditing (ISAs). A copy is available on the IFAC website at https://www.ifac.org/publications-resources/reporting-audited-financial-statements-proposed-new-and-revised-international.

 

The HKICPA's Auditing and Assurance Standards Committee (AASC) issued an Invitation to Comment on the ED with comments requested by 29 October 2013:
http://www.hkicpa.org.hk/file/media/section6_standards/standards/Audit-n-assurance/ed-2013/ed_isa.pdf.

 

The Invitation to Comment seeks views from stakeholders in relation to the IAASB's proposals to enhance auditor reporting globally. The proposals respond to calls from investors, analysts, and other users of audited financial statements in the wake of the global financial crisis for the auditor to provide more relevant information in the auditor's report, and to build on the indicative direction set out in the IAASB's June 2012 consultation paper. The ED includes proposed new ISA 701, Communicating Key Audit Matters in the Independent Auditor's Report, and a number of proposed revised ISAs, including revisions to ISA 700, Forming an Opinion and Reporting on Financial Statements.

 

Online survey

 

Given the importance of the ED, and to encourage input from stakeholders in Hong Kong who have an interest in the form and content of the auditor's report, we invite commentators to participate in the survey.

 

Click here to access the online survey.

 

Enquires

 

Please contact Selene Ho, Associate Director of Standard Setting, by email at selene@hkicpa.org.hk for enquires.

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