IAASB publiceert herziene ISA 810 Engagements to Report on Summary Financial Statements

Deze herziene ISA 810 gaat over de verantwoordelijkheden van de accountant als die rapporteert over samengevatte financiële overzichten die zijn afgeleid van de jaarrekening die is geaudit in overeenstemming met de International Standards on Auditing (ISA’s) door diezelfde accountant.

IAASB-voorzitter Arnold Schilder: “The issuance of ISA 810 (Revised) represents the culmination of the IAASB’s work on auditor reporting that began in 2006. Feedback from our stakeholders has helped us finalize our proposals to meet the public interest calls from investors and others to enhance auditor reporting. We already see positive momentum growing around the world to implement these standards.”

• IAASB Finalizes Changes for Engagements to Report on Summary Financial Statements