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12 Aug. 2015

AUASB invites comments on IAASB Exposure Drafts ISA 250 & ISA 810.

The AUASB invites comments on the following IAASB Exposure Drafts:

Proposed International Standard on Auditing ISA 810 Engagements to Report on Summary Financial Statements
ISA 810 deals with the auditor’s responsibilities relating to an engagement to report on summary financial statements derived from financial statements audited in accordance with ISAs by that same auditor.  The IAASB is proposing limited conforming amendments to ISA 810 as a result of the issuance of its new and revised Auditor Reporting standards, which address auditor reporting on general purpose financial statements.

Proposed Amendments to the IAASB’s International Standards - Responding to Non-Compliance or Suspected Non-Compliance with Laws and Regulations.
Exposure Draft, Proposed Amendments to the IAASB’s International Standards—Responding to Non-Compliance or Suspected Non-Compliance with Laws and Regulations, deals with proposed limited amendments to the IAASB’s International Standards in response to the International Ethics Standards Board for Accountants (IESBA’s) May 2015 Re-Exposure Draft, Responding to Non-Compliance with Laws and Regulations

AUASB requests all comments addressed to it on the IAASB’s EDs by no later than 2 October 2015, in order to consider them in formulating its submission to the IAASB.  The IAASB comment period closes on 21 October 2015 for ISA 250 and on 2 November 2015 for ISA 810.

Please forward any comments to edcomments@auasb.gov.au.