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.
Register or login for access to this item and much more
All Accounting Today content is archived after seven days.
Community members receive:
- All recent and archived articles
- Conference offers and updates
- A full menu of enewsletter options
- Web seminars, white papers, ebooks
Already have an account? Log In
Don't have an account? Register for Free Unlimited Access