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The committee agrees with the IAASB that, in principle, enhancements resulting from the new and revised auditor reporting standards that would apply to audits of complete sets of general purpose financial statements should also apply to ISA 800 and ISA 805 engagements. It also supports the IAASB’s proposal that the communication of key audit matters be made voluntary for all entities applying proposed ISA 800 (Revised) and ISA 805 (Revised), unless required by law or regulation.

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