The International Auditing and Assurance Standards Board has published proposals to improve the usefulness of the auditor's report. The proposals are set out in an exposure draft titled Reporting on Audited Financial Statements: Proposed New and Revised International Standards on Auditing (ISAs): see here. A summary of the proposals is available here (pdf). The UK's Financial Reporting Council has welcomed the proposals: see here.
Friday, 2 August 2013
IAASB proposals to improve the auditor's report
The International Auditing and Assurance Standards Board has published proposals to improve the usefulness of the auditor's report. The proposals are set out in an exposure draft titled Reporting on Audited Financial Statements: Proposed New and Revised International Standards on Auditing (ISAs): see here. A summary of the proposals is available here (pdf). The UK's Financial Reporting Council has welcomed the proposals: see here.
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