The IAASB proposed changes to reporting on summary financial statements.
The exposure draft for International Standard on Auditing (ISA) 810, Engagements to Report on Summary Financial Statements, deals with the auditor's responsibilities relating to an engagement to report on summary financial statements derived from financial statements audited in accordance with ISAs by that same auditor.
The IAASB is proposing limited conforming amendments to ISA 810 as a result of the issuance of its new and revised auditor reporting standards, which address auditor reporting on general-purpose financial statements.
Comments on the ED can be made at the IAASB website. The comment deadline is Nov. 2.
