New / Revised Standards on Auditing
- Revised SA 700, Forming an Opinion and Reporting on Financial Statements.
- New SA 701, Communicating Key Audit Matters in the Independent Auditor’s Report.
- Revised SA 705, Modifications to the Opinion in the Independent Auditor’s Report.
- Revised SA 706, Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report.
- Revised SA 260, Communication with Those Charged with Governance.
- Revised SA 570, Going Concern.