Guidance documents effective for audits of financial statements for periods beginning before June 15, 2019, beginning on or after June 15, 2019 and beginning on or after January 1, 2023.
The guidance documents below are effective for audits of financial statements for periods beginning on or after January 1, 2023
Reference No.
Document Title
Description
02/2024
Update on the Independent Auditor's Report
This document provides guidance on the format and content of an unmodified opinion for a listed and other than listed entity (Appendix A and Appendix B respectively), based on amendments as amended by the IAASB.
03/2024
Description of the auditors' responsibilities for the audit of the financial statements
This guidance document provides a description of the auditor's responsibilities for the audit of the financial statements required by paragraphs 38–39 of ISA 700 (Revised). Auditors are permitted to make reference to ICAB’s website in their reports for the description of the auditors’ responsibilities as allowed by paragraph 40 (c) of ISA 700 (Revised).
05/2016
Limitations clauses in the auditor's report placement of disclaimer language
This guidance document sets out ICAB’s recommendation for the placement of the disclaimer language in the Auditors’ Report. This remains unchanged from guidance previously issued in 2016
No content found