BDO International | BDO Comment Letters on Audit and Assurance related matters

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

2013

Comments	Name
May	A Framework for Audit Quality
March	Auditor Responsibilities for Disclosures Beyond the Financial Statements

2012

Comments	Name
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	Name
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
Name

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
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2009

Comments	Name
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