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The International Auditing and Assurance Standards Board (IAASB) issues exposure drafts periodically on amendments to International Auditing Standards (IAS) or new issue of standards. The following is a compendium of exposure drafts:
| Exposure Drafts | Release Date | Comments due by |
| ED SSRE 2400 (Revised): Engagements to Review Historical Financial Statements | 18 Feb 13 | 17 Mar 13 |
| Click here for more information. | ||
| Invitation to Comment | ||
| A Framework for Audit Quality | 1 Feb 13 | 28 Feb 13 |
| Click here for more information. | ||
| SSA 720: The Auditor’s Responsibilities Relating to Other Information in Documents Containing or Accompanying Audited Financial Statements and the Auditor’s Report Thereon (and the Proposed Consequential and Conforming Amendments to Other SSAs) | 25 Dec 12 | 21 Jan 13 |
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| Click here to view ICPAS comment letter | ||
| SSAE 3420: Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus | 10 Dec 12 | 7 Jan 13 |
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| SSAE 3410: Assurance Engagements on Greenhouse Gas Statements | 3 Sep 12 | 2 Oct 12 |
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| AGS 10: Joint Audits | 9 Aug 12 | 2 Sep 12 |
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| Invitation to Comment | ||
| Improving the Auditor’s Report | 17 Jul 12 | 16 Aug 12 |
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| Click here to view ICPAS comment letter | ||
| SSA 610 (Revised): Using the Work of Internal Auditors | 29 May 12 | 28 Jun 12 |
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| SSA 315 (Revised): Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment | 29 May 12 | 28 Jun 12 |
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| SAPN 1000: Special Considerations in Auditing Financial Instruments | 22 May 12 | 21 Jun 12 |
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| SSRS 4410 (Revised): Compilation Engagements | 22 May 12 | 21 Jun 12 |
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| AGS 1: Sample Independent Auditor’s Report | ||
| Click here for more information. | 9 Dec 11 | 29 Dec 11 |
| AGS 9: Opinion on Receipts, Expenditure, Investment of Moneys and the Acquisition and Disposal of Assets by Statutory Boards | ||
| Click here for more information. | 29 Nov 11 | 20 Dec 11 |
| SSAE 3000 (Revised): Assurance Engagements Other Than Audits or Reviews of Historical Financial Information | ||
| Click here for more information. | 12 Aug 11 | 22 Aug 11 |
| How Professional Accountants in Business Drive Sustainable Organizational Success
Click here for more information. |
2 Sep 10 | 30 Nov 10 |
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ISA 315 (Revised): Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment; and ISA 610 (Revised): Using the Work of Internal Auditors Click here for more information. |
15 Jul 10 | 15 Nov 10 |
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ISAE 3420: Assurance Reports on the Process to Compile Pro Forma Financial Information Included in a Prospectus Click here for more information. Click here to view ICPAS comment letter. |
28 Apr 10 | 30 Sep 10 |