Audit and assurance responses

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

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]

Topics

  • Audit and Assurance
  • Consultations and responses

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