Proposed Change to the Definition of "Engagement Team"
IESBA
| Exposure Drafts and Consultation Papers
English
Comments due by:
This Exposure Draft proposes changes to the definition of “engagement team” to make it clear that internal auditors providing direct assistance to an external auditor are not considered to be part of the audit engagement team under the IESBA Code of Ethics for Professional Accountants (the Code) and eliminate the perception that the Code and ISA 610, Using the Work of Internal Auditors, are in conflict. See the press release.
NOTE: COMMENT PERIOD IS OPEN UNTIL MAY 31, 2012.
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Submitted Comment Letters
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Anonymous (3.58 KB)(United States of America)
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United Kingdom National Audit Office (37.17 KB)(United Kingdom)
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ICAEW (290.85 KB)(United Kingdom)
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National Association of Accountants and Auditors of Uzbekistan (52.54 KB)(Uzbekistan)
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AICPA (209.43 KB)(United States of America)
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Hong Kong Institute of Certified Public Accountants (68 KB)(Hong Kong, Special Administrative Region of China)
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CS OEC and CNCC (68.65 KB)(France)
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Consiglio nazionale dei dottori commercialisti e degli esperti contabili (309.16 KB)(Italy)
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Japanese Institute of Certified Public Accountants (125.06 KB)(Japan)
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CGA-Canada (79.22 KB)(Canada)
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The Institute of Internal Auditors (355.12 KB)(United States of America)
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Institute of Chartered Accountants in Australia (339.38 KB)(Australia)
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The Institute of Chartered Accountants of Bangladesh (ICAB) (65.76 KB)(Bangladesh)
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BDO (21.78 KB)(United States of America)
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Association of Chartered Certified Accountants (84.45 KB)(United Kingdom)
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Deloitte Touche Tohmatsu Limited (25.6 KB)(United States of America)
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Accounting and Auditing Institute (1.33 MB)(Spain)
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CPA Australia (34.08 KB)(Australia)
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The Korean Institute of Certified Public Accountants (73.78 KB)(Korea)
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Instituto de censores Jurados de Cuentas de España (56.56 KB)(Spain)
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Canadian Institute of Chartered Accountants (27.31 KB)(Canada)
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FAR (121.41 KB)(Sweden)
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Foreningen af Statsautoriserede Revisorer (28.97 KB)(Denmark)
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Institut des Reviseurs d'Entreprises/ Instituut der Bedrijfsrevisoren (IBR-IRE) (71.09 KB)(Belgium)
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Institute of Certified Public Accountants of Singapore (300.86 KB)(Singapore)
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Malaysian Institute of Accountants (216.77 KB)(Malaysia)
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The South African Institute of Chartered Accountants (117.44 KB)(South Africa)
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Zambia Institute of Chartered Accountants (27.77 KB)(Zambia)
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Ernst & Young Global (71.4 KB)(United Kingdom)
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Grant Thornton International (80.43 KB)(United States of America)
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KPMG (136.03 KB)(United Kingdom)
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PricewaterhouseCoopers (97.77 KB)(United Kingdom)
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Chartered Accountants Regulatory Board (60.57 KB)(Ireland)
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Denise Silva Ferreira Juvenal (130.33 KB)(Brazil)
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Fédération des Experts Comptables Européens (FEE) (47.56 KB)(Belgium)
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United States Government Accountability Office (38.1 KB)(United States of America)
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New Zealand Auditing and Assurance Standards Board (179.57 KB)(New Zealand)
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11 European audit regulators (493.12 KB)(Netherlands)
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Institute of Certified Public Accountants of Kenya- ICPAK (145.3 KB)(Kenya)
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ICAS (211.61 KB)(United Kingdom)
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Institut der Wirtschaftspruefer in Deutschland e.V. (IDW) (172.02 KB)(Germany)
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The Chinese Institute of Certified Public Accountants (103.01 KB)(China)
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Accounting Professional and Ethical Standards Board (357.11 KB)(Australia)
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Wirtschaftsprueferkammer (WPK) (57.21 KB)(Germany)
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Nederlandse Beroepsorganisatie van Accountants (101 KB)(Netherlands)
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IOSCO - Committee 1 (260.36 KB)(Spain)