November 28, 2007, letter commenting on the IAASB's July 2007 Exposure Drafts:

ISA 700, (independent auditor's report on general purpose financial statements); ISA 705 (Revised), (modifications to the opinion); ISA 706 (Revised), (emphasis of a matter paragraphs); ISA 800 (Revised), (special purpose financial statements); and ISA 805 (Revised), (summary financial statements)

Published: Nov 28, 2007. Publicly Released: Nov 28, 2007.

Additional Materials:

Contact:

Office of Public Affairs
(202) 512-4800
youngc1@gao.gov

This letter provides the U.S. Government Accountability Office's (GAO) comments on the IAASB's proposed revisions to the International Standards on Auditing (ISAs): (1) ISA 700, The Independent Auditor's Report on General Purpose Financial Statements; (2) ISA 705 (Revised), Modifications to the Opinion in the Independent Auditor's Report; (3) ISA 706 (Revised), Emphasis of Matter Paragraphs and Other Matter(s) Paragraphs in the Independent Auditor's Report; (4) ISA 800 (Revised), Special Considerations--Audits of Special Purpose Financial Statements and Specific Elements, Accounts or Items of a Financial Statement: and (5) ISA 805 (Revised), Engagements to Report on Summary Financial Statements

Jul 29, 2016

Jul 28, 2016

Jul 13, 2016

Jul 11, 2016

Jun 13, 2016

Jun 6, 2016

May 26, 2016

May 18, 2016

Apr 6, 2016

Looking for more? Browse all our products here