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IFACBoardInternationalStandardonAuditing(ISA)720(Revised)TheAuditor’sResponsibilitiesRelatingtoOtherInformationinDocumentsContainingorAccompanyingAuditedFinancialStatementsandtheAuditor’sReportThereonProposedConsequentialandConformingAmendmentstoOtherISAsExposureDraftNovember2012Commentsdue:March14,2013,2013COPYRIGHT,TRADEMARK,ANDPERMISSIONSINFORMATIONThisExposureDraftwasdevelopedandapprovedbytheInternationalAuditingandAssuranceStandardsBoard(IAASB).TheIAASBdevelopsauditingandassurancestandardsandguidanceforusebyallprofessionalaccountantsunderasharedstandard-settingprocessinvolvingthePublicInterestOversightBoard,whichoverseestheactivitiesoftheIAASB,andtheIAASBConsultativeAdvisoryGroup,whichprovidespublicinterestinputintothedevelopmentofthestandardsandguidance.TheobjectiveoftheIAASBistoservethepublicinterestbysettinghigh-qualityauditing,assurance,andotherrelatedstandardsandbyfacilitatingtheconvergenceofinternationalandnationalauditingandassurancestandards,therebyenhancingthequalityandconsistencyofpracticethroughouttheworldandstrengtheningpublicconfidenceintheglobalauditingandassuranceprofession.ThestructuresandprocessesthatsupporttheoperationsoftheIAASBarefacilitatedbytheInternationalFederationofAccountants(IFAC).Copyright©November2012bytheInternationalFederationofAccountants(IFAC).Forcopyright,trademark,andpermissionsinformation,pleaseseepage41.REQUESTFORCOMMENTSThisExposureDraft,ISA720(Revised),TheAuditor’sResponsibilitiesRelatingtoOtherInformationinDocumentsContainingorAccompanyingAuditedFinancialStatementsandtheAuditor’sReportThereon,wasdevelopedandapprovedbytheInternationalAuditingandAssuranceStandardsBoard(IAASB).TheproposalsinthisExposureDraftmaybemodifiedinlightofcommentsreceivedbeforebeingissuedinfinalform.CommentsarerequestedbyMarch14,2013.RespondentsareaskedtosubmittheircommentselectronicallythroughtheIAASBwebsite,usingthe“SubmitaComment”link.PleasesubmitcommentsinbothaPDFandWordfile.Also,pleasenotethatfirst-timeusersmustregistertousethisfeature.Allcommentswillbeconsideredamatterofpublicrecordandwillultimatelybepostedonthewebsite.ThispublicationmaybedownloadedfreeofchargefromtheIAASBwebsite:www.iaasb.org.TheapprovedtextispublishedintheEnglishlanguage.4CONTENTSPageExplanatoryMemorandumIntroduction....................................................................................................................5Background....................................................................................................................5GuideforRespondents..................................................................................................6SignificantMattersandRequestsforSpecificComments............................................7RequestforGeneralComments....................................................................................15ExposureDraftProposedInternationalStandardonAuditing(ISA)720(Revised),TheAuditor’sResponsibilitiesRelatingtoOtherInformationinDocumentsContainingorAccompanyingAuditedFinancialStatementsandtheAuditor’sReportThereon........17ProposedConsequentialandConformingAmendmentstoOtherISAs.......................385EXPLANATORYMEMORANDUMIntroductionThismemorandumprovidesbackgroundto,andanexplanationof,theproposedInternationalStandardonAuditing(ISA)720(Revised),TheAuditor’sResponsibilitiesRelatingtoOtherInformationinDocumentsContainingorAccompanyingAuditedFinancialStatementsandtheAuditor’sReportThereon(“proposedISA”).TheInternationalAuditingandAssuranceStandardsBoard(IAASB)approvedtheproposedISAinSeptember2012forexposure.BackgroundInrecentyears,therehavebeenanumberofdevelopmentsinthecorporatereportingenvironmentthathaveledtosignificantchangesinthenatureandextentofinformationincludedindocumentscontainingauditedfinancialstatementsandtheauditor’sreportthereon(suchasannualreports).Inparticular:Therehasbeenachangeinemphasistowardsmorequalitativedisclosuresasentitiesendeavortoputtheirfinancialinformationintocontextwiththeaimofachievingbettercommunicationwiththeirstakeholders.Annualreports,inparticular,nowincludemorenarrativeandqualitativeinformation,suchasdescriptionsoftheentity’sbusinessmodel,riskexposuresanduncertainties,thaninthepast.Usershavebeenattachingincreasinglymoreimportancetosuchinformationastheylookforwaystobetterinformtheiranalysisandunderstandingofthemorecomplexareasinthefinancialstatements.Therehasbeenamovementtowardsexploringwaysinwhichtobetterintegrateinformationinfinancialstatements,ManagementDiscussionandAnalysis(MD&A),andotherpartsofanentity’spublicreportingpackage.1Therehasbeenanevolutioninthemannerinwhichanentitydisseminatesandcommunicatesinformationtoitsstakeholders.Forexample,whileentitieshavetraditionallydistributedhard-copyannualreportstotheirstakeholdersandforregulatoryfilingpurposes,theyhaveincreasinglyturnedtoelectronicmeanstodoso.2Entitiesalsohavebeenmakingincreasingandmorediverseuseofdocumentsotherthantheannualreport,whetherpursuanttolaworregulationorvoluntarily,fortheirexternalcommunicationpurposesinconnectionwiththeissuanceoftheiraudit
本文标题:ISA-720-The-Auditor's-Responsibilities-Rel
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