Ejercicio 2014Status de proyectos del IAAS

Junio 4, 2014

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Proyectos aprobados

• International Standard on Auditing (ISA) 610 (Revised 2013), 'Using the work of internal auditors', effective for years ending on or after 15 December 2014.

• ISAE 3000 (Revised), Assurance Engagements Other than Audits or Reviews of Historical Financial Information, effective for years ending on or after 15 December 2015.

• A FRAMEWORK FOR AUDIT QUALITYKEY ELEMENTS THAT CREATE AN ENVIRONMENT FOR AUDIT QUALITY (effective February 2014)

Proyectos en auscultación (por emitirse)

• (Re-exposure Draft/comments due: July 18, 2014 ) International Standard on Auditing (ISA) 720 (Revised), The Auditor’s Responsibilities Relating to Other Information in Documents Containing or Accompanying Audited Financial Statements and the Auditor’s Report

• (Exposure Draft/comments due: September 11, 2014) International Standard on Auditing (Revised), Changes to ISA in requirements and application material: Auditing disclosures

Proyectos que terminaron auscultación• The IAASB’s Proposed Strategy for 2015–2019 – The IAASB’s Proposed Work Program for 2015–2016

(consultation paper)

Proyectos normativos en proceso/revisión• Proposed ISA 700 (Revised),

Forming an Opinion and Reporting on Financial Statements• Proposed ISA 701,

Communicating Key Audit Matters in the Independent Auditor’s Report

• Proposed ISA 706, Emphasis of matter paragraphs and other matter paragraphs in the independent Auditor’s Report

• Proposed ISA 260 (Revised), Communication with Those Charged with Governance

• Proposed ISA 570 (Revised), Going Concern • Proposed ISA 705 (Revised

), Modifications to the Opinion in the Independent Auditor’s Report

• ISA 800 Series Issues

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Preguntas?