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BDO Comment Letters on Audit and Assurance related matters

This page houses copies of the comment letters that are sent to IFAC, IAASB and other standards setters or regulators, on behalf of BDO International Limited. BDO may communicate comments on any of the various projects, including Exposure Drafts and other Discussion Papers, when it is considered that the issue is significant to the network. These comment letters are prepared during an internal consultative process.

Click on the links below to view each letter.

  IAASB - International Auditing and Assurance Standards Board
  IAESB - International Accounting and Education Standards Board
  IES     - International Education Standard
  IESBA - International Ethics Standards Board for Accountants 
  ISA     - International Standards on Auditing​
  ISAE   - International Standard on Assurance Engagements​
  ISRE   - International Standard on Review Engagements        ​

 

2014

Comments
  
July
The Auditor’s Responsibilities Relating to Other Information
April
IAESB proposed IES 8, Professional Competence for Engagement Partners Responsible for Audits of Financial Statements
April
IAASB Proposed Strategy for 2015-2019 and the IAASB Proposed Work Program for 2015-2016

2013

Comments
  
November
Proposed changes to the Auditor’s Report
October
Strategy and Work Plan
July
BDO responds to the International Integrated Reporting Framework Consultation
May
A Framework for Audit Quality
March
Auditor Responsibilities for Disclosures Beyond the Financial Statements

 

2012

Comments
  
December
Responding to a Suspected Illegal Act
December
Proposed International Education Standard (IES8), Professional Development for Engagement Partners Responsible for Audits
November
Proposed Change to the Definition of 'Those Charged with Governance'
November
Proposed Revised International Education Standard (IES) 3, Initial Professional Development Professional Skills
November
Proposed Revised International Education Standard (IES) 2, Initial Professional Development Technical Competence
October
BDO Comments on IAESBs Exposure Draft - IES 4 Development Professional Values, Ethics and Attitudes
October
BDO Comments on the IAASBs ITC on Improving the Auditor's Report
June
Proposed Change to the Definition of 'Engagement Team'
April
Proposed Changes to the Code of Ethics for Professional Accountants Addressing Conflicts of Interest
January
Proposed Changes to the Code of Ethics for Professional Accountants Related to Provisions Addressing a Breach of a Requirem
 

2011

Comments
  
October
Proposed Revised IES 5, Practical Experience Requirements for Aspiring Professional Accountants
September
Consultation Paper, Enhancing the Value of Auditor Reporting - Exploring Options for Change
September
Proposed Revised IES 1, Entry Requirements to Professional Accounting Education
July
Proposed Revised IES 4, Professional Values, Ethics, and Attitudes
July
Proposed Revised IES 6, Assessment of Professional Competence
June
Proposed ISAE 3410, Assurance Engagements on Greenhouse Gas Statements
May
Proposed ISRE 2400 (Revised), Engagements to Review Historical Financial Statements
March
Proposed redrafted IES 7, CPD - A Program of Lifelong Learning and Continuing Development of Professional Competence
February
Exposure Draft, Proposals relating to International Auditing Practice Standards, Proposed International Auditing Practice

 

2010

Comments
  
June
Consultation Paper Revision of IES 8 Competence Standards for Audit Professionals
June
Exposure Draft, IESBA Strategy and Work Plan 2010-2012
November
Exposure Draft, Proposed ISA315 and ISA610

2009

Comments
  
May
Exposure Draft Memorandum on IAESB Drafting Conventions
April
Exposure Draft Proposed Framework for IESs for Professional Accountants
October
Exposure Draft, Proposed IAESB 2010-2012 Strategy and Work Plan