The International Auditing and Assurance Standards Board has released for re-exposure an enhanced International Standard on Auditing that clarifies the auditor’s reporting responsibilities for the information included in corporate annual reports.

The proposed standard, International Standard on Auditing (ISA) 720 (Revised), The Auditor’s Responsibilities Relating to Other Information, clarifies and strengthens the scope and focus of auditor efforts on information included in entities’ annual reports, other than the audited financial statements, and introduces new auditor reporting responsibilities.

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