Transcription of Enhanced auditor’s reporting - EY
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Enhanced auditor’s reporting - EY
January 2016 Enhancedauditor sreportingAssurance Special editionA new foundation in auditor s reportingIn January 2015, the International Auditing andAssurance Standards Board (IAASB) issued its new andrevised Auditor reporting Standards, which requireauditors to provide more transparent and informativereports on the companies they audit. These standardshave been issued in response to demand from users offinancial statements, in the wake of the financial crisis,for more relevant information on aim of the standards is to provide auditor s reportsthat increase the public s confidence in both the auditprocess itself and the financial statements of IAASB also believes that enhancing auditor reportingwill improve communications between the auditor andinvestors, as well as between auditors and those chargedwith new and revised Auditor reporting Standards areeffective for audits of financial statements for periodsendingon or after 15 December 31 August 2015, the Hong Kong Institute of CertifiedPublic Accountants (HKICPA) released the new andrevised auditor reporting standards.
ISA 700 (Revised) – Overarching standard for auditor reporting Revisions to ISAs 260 and 706 as a result of ISA 701, and conforming amendments to related ISAs …
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