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Auditing submissions

  • Consultation on audit exemptions and change of accounting framework
  • 29 Dec 2011
  • PCAOB Concept Release on Auditor Independence and Audit Firm Rotation
  • 14 Dec 2011
  • Concept Release on Possible Changes to the Auditor's Report
  • 30 Sep 2011
  • IAASB: Enhancing the Value of Auditor Reporting: Exploring Options for Change
  • 16 Sep 2011
  • UK OFT: Statutory Audit - reference to the Competition Commission
  • 09 Sep 2011
  • IAASB: ISAE 3000 - Assurance Engagements
  • 01 Sep 2011
  • IAASB: ISAE 3410, Assurance Engagements on Greenhouse Gas Statements
  • 10 Jun 2011
  • IAASB: The Evolving Nature of Financial Reporting: Disclosure and its Audit Implications
  • 01 Jun 2011
  • IAASB: ISAE 2400 (Revised), Engagements to Review Historical Financial Statements
  • 20 May 2011
  • IAASB: Proposed Strategy and Work Program for 2012-2014
  • 04 Apr 2011
  • IAASB: Proposed ISRS 4410 Compilation Engagements
  • 31 Mar 2011
  • UK FSA: Code of Practice for the Relationship Between the External Auditor and the Supervisor
  • 25 Mar 2011
  • Proposals Relating to International Auditing Practice Statements (IAPSs)
  • 11 Feb 2011
  • APB: Practice Note 11, The Audit of Charities in the United Kingdom
  • 22 Jan 2011
  • APB: Practice Note 27, The Audit of Credit Unions in the United Kingdom
  • 07 Jan 2011
  • Improving the auditor’s report on client assets
  • 31 Dec 2010
  • EC: Audit Policy: Lessons From the Crisis
  • 08 Dec 2010
  • SIR 2000 'Investment reporting standards applicable to public reporting engagements on historical financial information-Revised'
  • 26 Nov 2010
  • APB: ISA (UK and Ireland) 700, The Auditor's report on Financial Statements (Revised)
  • 26 Nov 2010
  • ISA 610 (Revised) Using the Work of Internal Auditors (with ISA 315)
  • 15 Nov 2010
  • Auditor scepticism: raising the bar
  • 31 Oct 2010
  • APB: Practice Note 25, Attendance at Stocktaking (Revised)
  • 29 Oct 2010
  • APB: Practice Note 16, Bank Reports for Audit Purposes in the United Kingdom (Revised)
  • 29 Oct 2010
  • APB: Practice Note 19, The Audit of Banks and Building Societies in the United Kingdom (Revised)
  • 29 Oct 2010
  • The audit of occupational pension schemes in the United Kingdom (Revised)
  • 29 Oct 2010
  • The provision of non-audit services by auditors
  • 23 Oct 2010
  • ISAE 3420, Assurance Reports on the Process to Compile Pro Forma Financial Information Included in a Prospectus
  • 30 Sep 2010
  • Enhancing the auditors contribution to prudential regulation
  • 29 Sep 2010
  • Practice Note 12 (Revised) - Money laundering - Guidance for auditors on UK legislation
  • 30 Jun 2010
  • Implementing the restriction of pensions tax relief
  • 03 Mar 2010
  • Implementing the restriction of pensions tax relief
  • Assurance on a Greenhouse Gas Statement
  • 19 Feb 2010
  • Consultation on Audit Firms Providing Non-audit Services to Listed Companies that they Audit
  • 29 Jan 2010
  • Auditing Complex Financial Instruments
  • 15 Jan 2010
  • Guidance on Smaller Entity Audit Documentation
  • 30 Sep 2009
  • Consultation Draft - Practice Note 15(I) The audit of occupational pension schemes in Ireland
  • 04 Sep 2009
  • EC: Public Consultation on the Adoption of ISAs
  • 01 Sep 2009
  • Proposed clarified international standards and auditing (UK and Ireland)
  • 22 Jul 2009
  • Audit Firm Governance, Second Consultation
  • 14 Jul 2009
  • Audit Firm Governance, Second Consultation
  • IFAC Guide to Using International Standards on Auditing in the Audits of Small - and Medium-sized Entities
  • 30 Jun 2009
  • Practice Note 23: Auditing Complex Financial Instruments (Revised)
  • 27 Mar 2009
  • Consultation on SME Statistics for The UK and Regions
  • 23 Mar 2009
  • Consultation on control structures in audit firms and their consequences on the audit market
  • 28 Feb 2009
  • CCAB Voluntary Code of Practice on Disclosure of Audit Profitability
  • 06 Feb 2009
  • Audit Firm Governance
  • 31 Jan 2009
  • Draft Work Programme 2009-2001
  • 19 Jan 2009
  • Staff of National Auditing Standard Setters Issue Paper on the IAASB's Proposed Revision of its Standard on Review Engagements
  • 15 Dec 2008
  • APB consultation on the date and form of adoption in the UK and Ireland of International Standards on Auditing
  • 03 Nov 2008
  • Proposed ISA 700 (Revised), The Auditor's Report on Financial Statements
  • 02 Sep 2008
  • Independence Audit and Review Engagements
  • 31 Aug 2008
  • Choice In The UK Audit Market
  • 12 Aug 2008
  • Practice Note 11: The Audit of Charities in the UK (Revised)
  • 11 Jul 2008
  • Regulation of Third Country Auditors - Giving Effect in the UK to the Requirements of The Statutory Audit Directive
  • 24 Jun 2008
  • ISAE 3402, Assurance Reports on Controls at a Third Party Service Organization
  • 18 Jun 2008
  • ISA 710 (Redrafted), Comparative Information-Corresponding Figures and Comparative Financial Statements
  • 15 Apr 2008
  • ISA 210 (Redrafted), Agreeing the Terms of Audit Engagements
  • 15 Apr 2008
  • ISA 501 Audit Evidence Regarding Specific Financial Statement Account Balances and Disclosures
  • 08 Apr 2008
  • ISA 520 Analytical Procedures
  • 08 Apr 2008
  • International Standards for the Professional Practice of Internal Auditing
  • 31 Mar 2008
  • The Auditor's Report: A Time for Change?
  • 28 Mar 2008
  • UK audit register: the statutory auditors (registration) instrument 2008
  • 21 Mar 2008
  • Transparency reporting by auditors of public interest entities: The statutory auditors (transparency) instrument 2008
  • 21 Mar 2008
  • Audit qualification: test of theoretical knowledge - The statutory auditors (examinations) instrument 2008
  • 21 Mar 2008
  • Special considerations - Audits of group financial statements APB
  • 07 Mar 2008
  • Proposed ISA 505 (Revised and Redrafted), External Confirmations
  • 21 Feb 2008
  • Proposed ISA 620 (Revised and Redrafted), Using the Work of an Auditor's Expert
  • 15 Feb 2008
  • Proposed Revisions to the Ethical Standards for Auditors
  • 31 Jan 2008
  • ISA 220 and ISQC 1 (Redrafted)
  • 08 Jan 2008
  • ISA 402, Audit Considerations Relating to an Entity Using a Third Party Service Organization
  • 07 Jan 2008
  • ISA 265, Communicating Deficiencies in Internal Control
  • 07 Jan 2008
  • Proposed Strategy for 2009–2011
  • 04 Dec 2007
  • ISA 706, Emphasis of Matter Paragraphs and Other Matter(s) Paragraphs in the Independent Auditor's Report
  • 04 Dec 2007
  • ISA 705 (Revised and Redrafted), Modifications to the Opinion in the Independent Auditor's Report
  • 04 Dec 2007
  • ISA 700 (Redrafted), The Independent Auditor's Report on General Purpose Financial Statements
  • 04 Dec 2007
  • ISA 805 (Revised and Redrafted), Engagements to Report on Summary Financial Statements
  • 30 Nov 2007
  • ISA 800, Audits of Special Purpose Financial Statements and Specific Elements, Accounts or Items
  • 30 Nov 2007
  • ISA 510, Initial Audit Engagements - Opening Balances
  • 31 Oct 2007
  • ISA 530, Audit Sampling
  • 31 Oct 2007
  • Section 290 - Independence - Audit and Review Engagements
  • 22 Oct 2007
  • Choice in the UK Audit Market: Interim Report of the Market Participants Group
  • 06 Jul 2007
  • An Overview of the Work of IOSCO´s Technical CommitteeI
  • 26 Jun 2007
  • Proposed Changes to the Individual Voluntary Arrangment (IVA) Regime Contained in the Insolvency Act 1986 and Associated Matters
  • 22 May 2007
  • ISA 250 The Auditor's Responsibilities Relating to Laws and Regulations in an Audit of Financial Statements
  • 22 May 2007
  • The need for Guidance to aid the implementation of auditing standards on smaller entity audits APB
  • 24 Apr 2007
  • ISA 550, Related Parties
  • 17 Apr 2007
  • ISA 570, Going Concern
  • 17 Apr 2007
  • ISRE (UK and Ireland) 2410 review of interim financial information performed by the Independent Auditor of the Entity
  • 17 Apr 2007
  • Strategic and Operational Plan 2007-2009
  • 20 Mar 2007
  • ISA 320 (Revised) Materiality in Planning - Performing an Audit/ISA 450 Evaluation of Misstatements Identified during the Audit
  • 15 Feb 2007
  • ISA 260 - Communication with those charged with governance
  • 15 Feb 2007
  • ISA230 Audit Documentation
  • 31 Jan 2007
  • ISA 540, Auditing Accounting Estimates, and Proposed Withdrawal of ISA 545, Auditing Fair Vale Measurements and Disclosures
  • 31 Jan 2007
  • ISA 560 Subsequent Events
  • 31 Jan 2007
  • ISA 580 Written Representations
  • 31 Jan 2007
  • ISA 610 The Auditor's Consideration of the Internal Audit Function
  • 31 Jan 2007
  • ISA 720, The Auditor's Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements
  • 31 Jan 2007
  • Independence - Audit and Review Engagements (sections 290 and 291 of the code of ethics)
  • 31 Jan 2007
  • Audit Committee Handbook Consultation Draft - July 2006
  • 22 Jan 2007
  • Approaches to developing and maintaining professional values, ethics and attitudes
  • 15 Dec 2006
  • Transparency reporting by auditors of public interest entities
  • 27 Oct 2006
  • Proposed International Standard on Auditing 600 (revised & redrafted) The Audit of Group Financial Statements
  • 31 Jul 2006
  • Issued for comment by the International Auditing and Assurance Standards Board of the International Federation of Accountants.
  • Proposed International Standard on Auditing 550 (Revised) Related Parties
  • 30 Apr 2006
  • Draft Ethical Standard for Reporting Accountants
  • 24 Apr 2006
  • Auditing Practices Board Work Programme for 2006/7
  • 05 Apr 2006
  • Improving the Clarity of IAASB Standards
  • 28 Feb 2006
  • Practice Note 16 - Bank reports for audit purposes (Revised)
  • 24 Jan 2006
  • UK & Ireland proposed approach to responding to exposure drafts issued by IAASB in connection with it's Clarity Project
  • 12 Dec 2005
  • ISA 720 (UK and Ireland) Revised
  • 14 Nov 2005
  • The Implications of New Accounting and Auditing Standards for the 'True and Fair View' and Auditors' Responsibilities
  • 07 Nov 2005
  • ISA701 Independent Auditor's Report on Other Historical Financial Info; and ISA800 Summary Audited Financial Statements
  • 07 Nov 2005
  • Future Treatment of Northern Ireland in the Framework of UK Companies Legislation
  • 21 Oct 2005
  • Review of the Implementation of the 2003 Combined Code
  • 20 Oct 2005
  • ISA 700 (rvd) Ind. Auditor's Rpt. on Complete Set of Gen Purpose Fin Stds; and ISA 701 (rvd) on Other Historical Financial Info.
  • 04 Oct 2005
  • ISA 705 Modifications to the Opinion in the Independent Auditor’s Report and ISA 706 Emphasis of Matter Paragraphs
  • 03 Aug 2005
  • ISA 260 (Revised) The Auditor's Communication with Those Charged with Governance
  • 03 Aug 2005
  • ISA 600 (Revised) The Audit of Group Financial Statements
  • 03 Aug 2005
  • ISA 320 (Revised) Materiality in the Identification and Evaluation of Misstatements
  • 03 May 2005
  • ISA 540 (Revised) Auditing Accounting Estimates and Related Disclosures (Other Than Those Involving Fair Value Measurements)
  • 03 May 2005
  • Proposed ISA 230 (Revised) - Audit Documentation
  • 06 Feb 2005
  • Improving the Clarity and Structure of IAASB Standards and Related Considerations for Practice Statements
  • 12 Jan 2005
  • Draft Ethical Standard Exemptions Available for Small Entities
  • 20 Dec 2004
  • Proposed Revised Code of Ethics for Professional Accountants
  • 05 Dec 2004
  • International Standards on Quality Control, Auditing, Assurance and Related Services - IAASB Due Process and Working Procedures
  • 21 Oct 2004
  • International Standard on Auditing (UK and Ireland) 300 Planning an Audit of Financial Statements
  • 15 Oct 2004
  • AMENDMENTS TO THE HANDBOOK (NO. 14), Financial Services Authority Consultation Paper 04/8, Chapter 8
  • 05 Aug 2004
  • Proposed International Standards on Auditing (UK and Ireland)
  • 23 Jun 2004
  • ISA 700 (Revised) The Independent Auditor's Report on a Complete Set of General Purpose Financial Statements
  • 08 Apr 2004
  • Draft Ethical Standards for Auditors
  • 09 Feb 2004
  • PCAOB Rulemaking Docket Matter No. 008
  • 26 Nov 2003
  • The Auditor's Responsibility to Consider Fraud in an Audit of Financial Statements
  • 24 Nov 2003
  • Planning the Audit
  • 24 Nov 2003
  • Raising the Thresholds
  • 01 Oct 2003
  • Proposed International Standard on Auditing
  • 01 Oct 2003
  • Quality Control for Audit
  • 01 Sep 2003
  • The Special Considerations in the Audit of Small Entities
  • 08 Jul 2003
  • Proposed International Framework for Assurance Engagements
  • 01 Jul 2003
  • Standards for the Professional Practice of Internal Auditing
  • 12 May 2003
  • Audit Risk - Proposed International Standards on Auditing and Proposed Amendment to ISA 200
  • 01 Apr 2003
  • Scope and Authority of Pronouncements
  • 04 Feb 2003
  • Reporting on Compliance with International Financial Reporting Standards
  • 20 Jan 2003
  • Priorities and Future Work Programme
  • 01 Nov 2002
  • Definition of Risk Based Auditing
  • 30 Aug 2002
  • GOOD PRACTICE GUIDANCE ON AUDIT STRATEGY
  • 03 Feb 2002
  • AUDIT CODE OF PRACTICE
  • 02 Feb 2002
  • AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES
  • 11 Jan 2002
  • AUDITING DERIVATIVE FINANCIAL INSTRUMENTS
  • 19 Dec 2001
  • AGGRESSIVE EARNINGS MANAGEMENT
  • 30 Sep 2001
  • REVIEW OF THE OPERATIONS OF THE IFAC INTERNATIONAL AUDITING PRACTICES COMMITTEE
  • 24 Sep 2001
  • Audit Documentation - Proposed Statement on Auditing Standards and Statement on Standards for Attestation Engagements
  • 24 Aug 2001
  • The relationship between banking supervisors and banks' external auditors
  • 01 May 2001
  • Proposed Changes to the Code of Ethics for Professional Accountants Revisions to Section 8 of the IFAC Code of Ethics
  • 01 May 2001
  • The auditor's report on financial statements
  • 01 May 2001
  • Statement of independence concepts a conceptual framework for auditor independence
  • 03 Feb 2001
  • The audit of international commercial banks
  • 03 Jan 2001
  • Communication with directors
  • 03 Dec 2000
  • Auditing derivative financial instruments
  • 03 Nov 2000
  • IFAC exposure draft independence - proposed changes to the code of ethics for professional accountants
  • 01 Sep 2000
  • CIS Environments, Computer-Assisted Audit Techniques
  • 01 Jul 2000
  • The proposed ‘independent professional review’ of the financial statements of small companies
  • 01 Jul 2000
  • Proposed statement of auditing standards 240 (revised) - quality control for audit work
  • 04 Mar 2000
  • Statutory audit requirements for smaller companies
  • 03 Jan 2000
  • Guidance for auditors - reporting on internal control
  • 01 Sep 1999
  • Auditors' responsibility statements and auditors' reports on corporate governance
  • 01 Sep 1999
  • The special considerations in the audit of small enterprises
  • 01 Sep 1999
  • Audit evidence considerations when an entity uses a service organisation
  • 01 Sep 1999
  • Providing assurance on internal control
  • 01 Sep 1999
  • Proposed SAS 160 - Other Information Containing Audited Financial Statements
  • 01 Jul 1999
  • Fraud and audit - the choices for society [1998]
  • 01 May 1999

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