Actualización en temas de auditoría

International Audit and Assurance Standards Board

(IAASB) meeting June 16-20, 2014

Julio 4, 2014

ISA 700 Exposure Draft – Auditor report

• Modelo de opinion actualizado con los comentarios recibidos durante el proceso de auscultacion:

Adobe Acrobat Document

ISA 706 Exposure Draft – emphasis /other matter

• Proposed changes presented to the Board• Includes reference to key audit matters • Includes an additional Illustration of an Auditor’s

Report that Includes a Key Audit Matters Section, an Emphasis of Matter Paragraph, and an Other Matter Paragraph

ISA 800 series• The scope is limited to the changes that arise

from the auditor reporting project only• Changes are expected to be limited in nature but

substantial• Illustrative auditor’s reports in the ISA 800 Series

should largely conform to the presentation of those in ISA 700

• It was suggested that the IAASB permit, but not require, the communication of KAM for ISA 800 and ISA 805 engagements

Auditing Disclosures• ISA 200 - clarify that the definition of financial statements in the ISAs

includes all disclosures• ISA 210 - agree with management their responsibilities relating to

the preparation of disclosures• ISA 240 - assessing the risk of misstatement arising from fraud• ISA 260 (Revised)- discuss matters relating to disclosures• ISA 300 -planning considerations related to disclosures• ISA 315 (Revised), identifying and assessing the risks of material

misstatement in Disclosures• ISA 320, nature of potential misstatements in disclosures• ISA 330, responding to the risks of material misstatement in

disclosures.• ISA 450, misstatements in disclosures are accumulated, and• the effect of uncorrected misstatement,• ISA 700, evaluating the presentation of the financial statements

IAASB meetingNational Standard Settlers

May 28-30, 2014

IAASB - NSSa) Chairman’s Welcome and Introductionsb) Trends and Developments of International Relevance

and Strategic Importancec) Auditor Reportingd) IAASB Future Strategy and Work Programe) Select Topics of Interest: Quality Control f) Select Topics of Interest: Auditing Financial Institutionsg) Select Topics of Interest: Auditing Small Entitiesh) Emerging Developments in Assurance and Related

Servicesi) Audit Quality

8

Preguntas?