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Audit and assurance responses

Read the full ICAS responses consultations on the issue of Audit and Assurance.

2022

ICAS response: IAASB’s Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE) (31 January 2022)

2019

ICAS Submission to the CMA Audit Market Study PDF [267 KB]
ICAS Submission to the BEIS Consultation on the CMA Proposed Remedies PDF [346 KB]
ICAS response to Brydon call for views PDF [437 KB]
ICAS response to BEIS on future of audit
IAASB: Discussion Paper - Audits of less complex entities PDF [157 KB]
FRC post-implementation review following EU Audit Reforms PDF [182 KB]
IAASB: Proposed international standard on related services 4400 (revised) agreed-upon procedures engagements PDF [131 KB]
IAASB: Proposed strategy for 2020-2023 and work plan for 2020 - 2021 PDF [118 KB]
FRC: Exposure Draft on proposed international standard on auditing (ISA) (UK) 570 going concern PDF [148 KB]
IAASB: Consultation Paper - extended external reporting (EER) Assurance PDF [150 KB]
IAASB: Exposure Draft on proposed international standard on auditing 220 (revised) quality management for an audit of financial statements PDF [101 KB]
IAASB: Exposure Draft on proposed international standard on quality management 1 PDF [182 KB]
IAASB: Exposure Draft on proposed international standard on quality management 2 PDF [146 KB]
IAASB: Exposure Drafts on quality management at the firm and engagement level, including engagement of quality reviews
PDF [98 KB]
 

2018

ICAS response to CMA - Executive Overview PDF [378 KB]
ICAS response to Independent Review of the FRC PDF [124 KB]
 

2017

IAASB Consultation to revise ISA 540, accounting estimates and other related disclosures PDF [134 KB]
FRC proposal to revise ISAs 330 and 505 PDF [152 KB]
FRC proposal to revise ISA 250 PDF [170 KB]
IAASB Consultation: Exploring the demand for agreed upon procedures engagements PDF [240 KB]
IAASB Consultation: The use of technology in audit PDF [384 KB]
IAASB Consultation: Supporting credibility and trust in emerging forms of external reporting PDF [305 KB]

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