2013 IESBA Handbook Now Available
11.10.2013
Since you purchased the 2012 IAASB Handbook, we wanted to make sure you are aware that the 2013 Handbook is now available.
The 2013 handbook contains two new standards issued by the IAASB since the 2012 edition: International Standard on Auditing (ISA) 610 (Revised 2013), Using the Work of Internal Auditors and International Standard on Review Engagements (ISRE) 2400 (Revised), Engagements to Review Financial Statements.
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From the August 2013 IAASB eNews
Welcome to the International Auditing and Assurance Standards Board (IAASB) eNews.
1. Auditor Reporting Exposure Draft
2. Post-Implementation Review of the Clarified ISAs
3. IAASB Chairman Speaks at CReCER 2013
1. Auditor Reporting Exposure Draft
At its June Meeting, the IAASB approved Reporting on Audited Financial Statements: Proposed New and Revised International Standards on Auditing (ISAs). This exposure draft includes proposed new ISA 701, Communicating Key Audit Matters in the Independent Auditor’s Report, proposed revised ISA 700, Forming an Opinion and Reporting on Financial Statements, and revisions to ISAs 260, 570, 705, and 706. Example reports illustrating various circumstances are included.
The Staff of the IAASB has provided additional, non-authoritative documents: an At A Glance; guidance to audit firms for field-testing proposed ISA 701; and two supplements to illustrate the changes made to ISA 700 and ISA 705 to assist those translating the exposure draft.
2. Post-Implementation Review of the Clarified ISAs
The IAASB recently released its final report on the Post-Implementation Review of the Clarified ISAs. This report summarizes feedback and the main themes that have emerged, and will be an important input to the IAASB’s future planning process, including its 2015–2019 strategy deliberations.
3. IAASB Chairman Speaks at CReCER 2013
In “The Evolving Role of Auditors and Auditor Reporting,” at CReCER in Cartagena, Colombia (August 2013), Prof. Arnold Schilder highlighted key aspects of the auditor reporting proposals.
Copyright © 2013 by the International Federation of Accountants (IFAC). All rights reserved. Permission is granted to make copies of this work provided that each copy bears the following credit line: Copyright © 2013 by the International Federation of Accountants (IFAC). All rights reserved. Used with permission of IFAC.
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