Revisions to proposed International Standard on Auditing (UK) 505
Published: 11 August 2023
Response deadline: 1 September 2023
| Title | Proposed International Standard on Auditing (UK) 505 (Revised) - External Confirmations |
|---|---|
| Format | pdf, 1.7 MB |
The FRC published revisions to proposed International Standard on Auditing (UK) 505 - External Confirmations.
The revisions reflect recent enforcement findings as well as ensuring that the standard reflects modern approaches to obtaining confirmations, with additional material on the use of digital platforms, enhanced requirements in relation to investigating exceptions and a prohibition on negative confirmations.
| Name | ISA (UK) 505 (Revised October 2023) - Conforming Amendments |
|---|---|
| Publication date | 3 October 2023 |
| Type | Amendment |
| Format | PDF, 1.4 MB |
| Name | External Confirmations (Feedback Statement and Impact Assessment) |
| Publication date | 3 October 2023 |
| Type | Feedback paper |
| Format | PDF, 446.0 KB |
| Name | Proposed International Standard on Auditing (UK) 505 (Revised) - External Confirmations |
| Publication date | 4 October 2023 |
| Format | PDF, 1.7 MB |
| Name | Proposed International Standard on Auditing (UK) 505 (Revised) - External Confirmations |
| Publication date | 4 October 2023 |
| Format | PDF, 1.7 MB |
| Title | Proposed International Standard on Auditing (UK) 505 (Revised) - External Confirmations |
|---|---|
| Format | pdf, 1.7 MB |
| Title | Proposed International Standard on Auditing (UK) 505 (Revised) Invitation to Comment and Impact Asse |
| Format | pdf, 380.2 KB |