Have your say
We will be making a submission on the following open consultations. For your comments to be considered as part of the submission, email: email@example.com
AUASB exposure draft on auditor reporting
ED 07/16 propose revisions to ASA 700 and ASA 701, to address Australian specific scenarios arising from the new auditor’s report format and key audit matters.
Comments due to CPA Australia by Friday 20 January or AUASB by Monday 23 January
IAASB Request for Input on Use of Data Analytics in the Audit
The IAASB’s Data Analytics Working Group is seeking input to further its work to understand how the use of technology, and more specifically data analytics, is able to enhance audit quality. Stakeholder input will assist the IAASB in effectively responding to the use of technology in the audit, including determining whether new or revised international standards or guidance may be necessary.
Comments due to CPA Australia by Wednesday 1 February or IAASB by Wednesday 15 February
IAASB discussion paper on assurance on emerging forms of external reporting
The IAASB seeks input on how and when the IAASB should respond to emerging forms of external reporting in discussion paper: Supporting Credibility and Trust in Emerging Forms of External Reporting: Ten Key Challenges for Assurance Engagements.
Comments due to CPA Australia by Friday 20 January or IAASB by Friday 3 February
AUASB exposure drafts on non-compliance with laws and regulations
ED 05/16 and 06/16 propose revisions to ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report and conforming amendments to align with the APESB ED for amendments to APES 110 Code of Ethics issued on 16 December 2016.
Comments due to CPA Australia by Wednesday 8 March or AUASB by Wednesday 15 March
IAASB discussion paper on agreed-upon procedures and other services
The IAASB explores how existing requirements are helpful or challenging in conducting agreed-upon procedures engagements and the demand for engagements which combine reasonable, limited and non-assurance engagements.
Comments due to CPA Australia by Wednesday 15 March or IAASB by Wednesday 29 March