P7考官文章2013（REPORTING ON AUDITED FINANCIAL STATEMENTS – SIGNIFICANT CHANGES PROPOSED）
楼主#更多 发布于：2013-11-15 16:59
The International Auditing and AssuranceStandards Board (IAASB) plans to make significant changes to how the auditorcommunicates audit-related matters to shareholders and other users of auditedfinancial statements.
In June 2012 an Invitation to Comment waspublished, asking for feedback on a range of proposed changes to the structureand content of the auditor’s report, aiming to enhance its usefulness fordecision making. In July 2013 an Exposure Draft was issued which specifies therevisions planned to be made to a suite of International Standards on Auditing(ISAs), changes that will mark a substantial change in the way that auditorsreport their findings.
This article provides a summary of the mainissues featured in the Invitation to Comment and a second article focusingon the specific Exposure Draft requirements will follow.