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IAASA response to IAASB Exposure Draft of Proposed ISA 240 (Revised)

June 27, 2024

IAASA response to IAASB Proposed International Standard on Auditing 240 (Revised), The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and Proposed Conforming and Consequential Amendments to Other ISAs available here.

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Comment letter relating to the IESBA’s Exposure Draft on International Ethics Standards for Sustainability Assurance (including International Independence Standards)

May 22, 2024

Comment letter relating to the IESBA’s Exposure Draft on International Ethics Standards for Sustainability Assurance (including International Independence Standards)

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Comment letter relating to IESBA Exposure Draft on Using the Work of an External Expert

May 2, 2024

Comment letter relating to IESBA Exposure Draft on Using the Work of an External Expert

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Comment letter relating to IAASB’s Proposed International Standard on Auditing 570 (Revised)

February 7, 2024

Comment letter relating to IAASB’s Proposed International Standard on Auditing 570 Going Concern (Revised)

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IAASA response to IAASB’s Exposure Draft on ISSA 5000

January 3, 2024

IAASA’s response to IAASB’s Exposure Draft on ISSA 5000, General Requirements For Sustainability Assurance Engagements. View Document

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Comment letter relating to IESBA proposed Strategy and Workplan, 2024-2027

July 20, 2023

IAASA’s comment letter relating to IESBA proposed Strategy and Workplan, 2024-2027

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Comment letter relating to the IAASB’s Proposed International Standard on Auditing 500 (Revised)

May 8, 2023

Comment letter relating to the IAASB’s “Proposed International Standard on Auditing 500 (Revised) Audit Evidence and Proposed Conforming and Consequential Amendments to Other ISAs”

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Comment letter relating to IAASB’s Exposure Draft, Proposed International Standard on Auditing of Financial Statements of Less Complex Entities

May 8, 2023

Read More Comment letter relating to the Exposure Draft of Proposed Part 10, Audits of Group Financial Statements of the Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities and Proposed Conforming Amendments

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Comment letter relating to the IAASB’s Proposed Strategy and Work Plan for 2024-2027

May 8, 2023

Comment letter relating to the IAASB’s Proposed Strategy and Work Plan for 2024-2027

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Comment letter relating to the IESBA’s Proposed Technology-related Revisions to the Code

July 7, 2022

Comment letter relating to the IESBA’s Proposed Technology-related Revisions to the Code View document

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