The Basis for Conclusions provides background to a project, main comments received on the exposure draft, and the IAASB's conclusions regarding these comments in developing the final pronouncement. Basis for Conclusions documents are prepared by IAASB staff and relate to, but do not form part of, the IAASB's issued pronouncements.
The Basis for Conclusions for the clarified standards can be found on the clarified standards page in the Clarity Center. Those set forth below describe the substantive revisions to the standards that had approved by the IAASB before those standards were redrafted, as well as for new pronouncements developed after the completion of the Clarity project.
Basis for Conclusions:ISAE 3402, Assurance Reports on Controls at a Service Organization#
Basis for Conclusions: Close Off Document-ISA 805 (Revised), Engagements to Report on Summary Financial Statements#
Basis for Conclusions: Close Off Document of ISA 800 (Revised), Special Considerations - Audits of Special Purpose Financial Statements and Specific Elements, Accounts or Items of a Financial Statement#
Basis for Conclusions: Close Off Documents of ISA 705 (Revised), Modifications to the Opinion in the Independent Auditor's Report and ISA 706 (Revised), Emphasis of Matter Paragraphs and Other Matter(s) Paragraphs in the Independent Auditor's Report#
Basis for Conclusions: Clarity #
22 Pages | December 2006
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- Basis for Conclusions: Close Off Documents of ISA 705 (Revised), Modifications to the Opinion in the Independent Auditor's Report and ISA 706 (Revised), Emphasis of Matter Paragraphs and Other Matter(s) Paragraphs in the Independent Auditor's Report