Ejercicio 2014 Status de proyectos del IAAS Junio 4, 2014.

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Presentation transcript:

Ejercicio 2014 Status de proyectos del IAAS Junio 4, 2014

Proyectos aprobados International Standard on Auditing (ISA) 610 (Revised 2013), 'Using the work of internal auditors', effective for years ending on or after 15 December 'Using the work of internal auditors', ISAE 3000 (Revised), Assurance Engagements Other than Audits or Reviews of Historical Financial Information, effective for years ending on or after 15 December 2015.Assurance Engagements Other than Audits or Reviews of Historical Financial Information A FRAMEWORK FOR AUDIT QUALITY KEY ELEMENTS THAT CREATE AN ENVIRONMENT FOR AUDIT QUALITY ( effective February 2014 ) 2

Proyectos en auscultación (por emitirse) (Re-exposure Draft/comments due: July 18, 2014 ) International Standard on Auditing (ISA) 720 (Revised), The Auditor’s Responsibilities Relating to Other Information in Documents Containing or Accompanying Audited Financial Statements and the Auditor’s ReportThe Auditor’s Responsibilities Relating to Other Information in Documents Containing or Accompanying Audited Financial Statements and the Auditor’s Report (Exposure Draft/comments due: September 11, 2014) International Standard on Auditing (Revised), Changes to ISA in requirements and application material: Auditing disclosuresChanges to ISA in requirements and application material: Auditing disclosures

Proyectos que terminaron auscultación The IAASB’s Proposed Strategy for 2015–2019 – The IAASB’s Proposed Work Program for 2015–2016 (consultation paper) The IAASB’s Proposed Work Program for 2015–2016

Proyectos normativos en proceso/revisión Proposed ISA 700 (Revised), Forming an Opinion and Reporting on Financial StatementsForming an Opinion and Reporting on Financial Statements Proposed ISA 701, Communicating Key Audit Matters in the Independent Auditor’s ReportCommunicating Key Audit Matters in the Independent Auditor’s Report Proposed ISA 706, Emphasis of matter paragraphs and other matter paragraphs in the independent Auditor’s Report Proposed ISA 260 (Revised), Communication with Those Charged with GovernanceCommunication with Those Charged with Governance Proposed ISA 570 (Revised), Going ConcernGoing Concern Proposed ISA 705 (Revised), Modifications to the Opinion in the Independent Auditor’s Report), Modifications to the Opinion in the Independent Auditor’s Report ISA 800 Series Issues

Preguntas? 6