This Consultation Paper explores matters that could possibly be disclosed in the auditor’s report, to enhance the transparency and independence of auditors.
Further, this Consultation Paper examines whether the inclusion of matters in the auditor’s report, in addition to what is currently required by the ISAs and law/regulation, should be mandated.
Additional and supplementary disclosures would include (not an exhaustive list) information about:
Consideration is also given to the types of entities to which each of these additional disclosures should be applicable.
Comments are due by 15 September 2021.
Click here to download the 41-page Consultation Paper:
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