IAASB finalises auditor reporting changes
opzioni binarie it Two reports have been released by the global body, revising two International Standards on Auditing, ISA 800 and ISA 805, and attempting to clarify the process of reporting on special purpose financial statements.
http://revedecabane.com/?ower=trading-60-secondi-opzioni-binarie-50euro-di-iscrizione&be9=57 “As a result of our more general work on auditor reporting, we found it necessary in the public interest to also make changes to ISA 800 and ISA 805,” noted Arnold Schilder, IAASB chairman.
“Feedback from our stakeholders has helped us finalise these proposals and provide greater clarity about how the new auditor reporting enhancements apply in the context of special purpose financial statements.”
http://sweetsweetjamaica.com/author/graemeswann/feed/ The revisions follow the new and revised auditor reporting standards issued in January 2015, although the IAASB emphasised that the amendments to ISA 800 and ISA 805 are limited to auditor reporting and “are not intended to substantively change the underlying premise of these engagements in accordance with the extant ISAs”.
ISA 800 (Revised) and ISA 805 (Revised) will become effective at the same time as the auditor reporting standards addressing general purpose financial statements — for audits of financial statements for periods ending on or after 15 December 2016.
“The issuance of ISA 800 (Revised) and ISA 805 (Revised) marks another significant milestone in the IAASB’s continued work on the topic of auditor reporting,” noted IAASB technical director Kathleen Healy.
currency converter online free “The board and its staff remain committed to promoting awareness of its new and revised Auditor Reporting standards and facilitating their effective implementation,” Ms. Healy added.