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Technical Submissions: Independent Regulatory Board of Auditors (IRBA)
SAICA submission on Proposed Narrow Scope Amendments to ISA 700 (Revised) and ISA 260 (Revised)
Overview
SAICA submission on the International Auditing and Assurance Standards Board (IAASB) Exposure Draft: Proposed Narrow Scope Amendments to ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements and ISA 260 (Revised), Communication with Those Charged with Governance, as a Result of the Revisions to the IESBA Code that Require a Firm to Publicly Disclose When a Firm Has Applied the Independence Requirements for Public Interest Entities (PIEs)
| Author | SAICA Standards – Audit and Assurance |
|---|---|
| Division | Audit and Assurance |
| Keywords | IRBA IAASB IESBA Exposure Drafts Submissions Comment letters, Narrow Scope Amendments ISA 700 (Revised) ISA 260 (Revised Public disclosure Independence Public interest entities PIEs |
| Categories | Advocacy |
| Date | 12 September 2022 |
| File |