Exposure Drafts & discussion documents

Last Updated Tuesday, January 3, 2017 01:32:39 PM


Exposure Drafts

  1. Proposed Guide for RAs Considerations for an Auditor or Reviewer of a Company which is Factually Insolvent 
  2. IAASB Working Group seeks input on the Growing Use of Data Analytics audits
  3. Proposed Revised Guide for Registered Auditors Engagements on Attorneys' Trust Accounts
  4. Handbook
























  1. Auditing:
    IAASB Exposure Draft
    – Proposed Amendments to the IAASB International Standards – Responding to Non-Compliance or Suspected Non-Compliance with Laws and Regulations.  Comments due on 21 October 2015.
  2. IAASB Exposure Draft – Proposed  changes to International Standard on Auditing (ISATM) 810, Engagements to Report on Summary Financial Statements. Comments due on 2 November 2015.
  3. Discussion Paper on Executive Summary of Review Engagements (175Kb PDF) Cover page (12Kb PDF)
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