• other-technical-guidance

Enhanced Auditor Reporting – Implementation of New and Revised Standards: FAQs (Updated)

ISCA issued the new and revised auditor reporting standards in July 2015, which are effective for audits of financial statements for periods ended on or after 15 December 2016. ISCA has heard from stakeholders on the actual experiences in the implementation of the standards as well as the practical challenges faced. This publication is hence developed by the ISCA Auditing and Assurance Standards Committee to provide guidance in areas where there are practical implementation issues and where there are differences in the interpretation of the new and revised auditor reporting standards. This publication was first issued in November 2017. 

As ISCA continues to examine how the standards have been implemented and understand the practical challenges faced, this publication will be updated on an on-going basis to address some of the common questions relating to the new and revised auditor reporting standards. 

New FAQs have been added to this June 2018 version.


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