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Audit and assurance responses

Read the full ICAS responses consultations on the issue of Audit and Assurance.

2019

IAASB: Discussion Paper - Audits of less complex entities PDF [157 KB]
FRC post-implementation review following EU Audit Reforms PDF [182 KB]
IAASB: Proposed international standard on related services 4400 (revised) agreed-upon procedures engagements PDF [131 KB]
IAASB: Proposed strategy for 2020-2023 and work plan for 2020 - 2021 PDF [118 KB]
FRC: Exposure Draft on proposed international standard on auditing (ISA) (UK) 570 going concern PDF [148 KB]
IAASB: Consultation Paper - extended external reporting (EER) Assurance PDF [150 KB]
IAASB: Exposure Draft on proposed international standard on auditing 220 (revised) quality management for an audit of financial statements PDF [101 KB]
IAASB: Exposure Draft on proposed international standard on quality management 1 PDF [182 KB]
IAASB: Exposure Draft on proposed international standard on quality management 2 PDF [146 KB]
IAASB: Exposure Drafts on quality management at the firm and engagement level, including engagement of quality reviews
PDF [98 KB]
 

2017

IAASB Consultation to revise ISA 540, accounting estimates and other related disclosures PDF [134 KB]
FRC proposal to revise ISAs 330 and 505 PDF [152 KB]
FRC proposal to revise ISA 250 PDF [170 KB]
IAASB Consultation: Exploring the demand for agreed upon procedures engagements PDF [240 KB]
IAASB Consultation: The use of technology in audit PDF [384 KB]
IAASB Consultation: Supporting credibility and trust in emerging forms of external reporting PDF [305 KB]
 

2016

IAASB ITC on enhancing audit quality in the public interest PDF [421 KB]
 

2015

FRC Consultation: Enhancing Confidence in Audit -  PDF [350 KB]
Consultation: IAASB - NOCLAR PDF [365 KB]
Consultation: Nordic Audit Standard for Small Entities PDF [217 KB]
FRC Consultation: Audit Firm Governance Code PDF [339 KB]
FRC Consultation: Assurance on client assets PDF [265 KB]
Bank of England PRA consultation PDF [243 KB]
 

2014

CMA Draft Order - response 24 August 2014 PDF [393 KB]
FEE - The future of audit and assurance PDF [205 KB]
Submission to IAASB Consultation proposed 2015 - 2019 strategy PDF [158 KB]
 

2013

Submission IAASB Exposure Draft on proposed and revised ISAs PDF [114 KB]
A Framework for Audit Quality (IAASB) - 14 May 2013 PDF [158 KB]
Revision to ISA (UK and Ireland) 700 (FRC) - 30 April 2013 PDF [201 KB]
Implementing the Recommendations of the Sharman Panel (FRC) [2013] PDF [424 KB]
Further consultation on timing of prohibiting the use of internal auditors to provide direct assistance (FRC) - 12 April 2013 PDF [85 KB]
ISA 720 (Revised) (IAASB) - 14 March 2013 PDF [250 KB]
Proposed Revision of Practice Note 23 (Revised) (FRC) - 3 January 2013 PDF [105 KB]
 

2012

Improving the auditor's report (IAASB) - 8 October 2012 PDF [134 KB]
Proposed revisions to ISAs 315 and 610 (FRC) - 31 August 2012 PDF [136 KB]
Proposed Revisions to ISAs on Effective Company Stewardship Proposals (FRC) - 13 July 2012 PDF [97 KB]
 

2011

Enhancing the Value of Auditor Reporting (IAASB) - 21 October 2011 PDF [232 KB]
The Evolving Nature of Financial Reporting (IAASB) PDF [417 KB]
ISAE 3410, Assurance Engagements on Greenhouse Gas Statements (IAASB) - 8 June 2011 PDF [312 KB]
Effective Company Stewardship: Enhancing Corporate Reporting and Audit (FRC) - 30 March 2011 PDF [353 KB]
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