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Deloitte’s response to APB’s proposed revisions to ISAs

To give effect to the FRC Effective Company Stewardship proposals


The Auditing Practices Board (APB) of the Financial Reporting Council (FRC) consulted on its proposed revisions to International Standards on Auditing (ISAs), to implement the recommendations in the FRC feedback paper ‘Effective Company Stewardship – Next Steps’ from September 2011. The ISAs concerned are:

  • 260 “Communication with those charged with governance”
  • 265 “Communicating deficiencies in internal control to those charged with governance”
  • 700 “The auditor’s report on financial statements” (Revised)
  • 720A “The auditor’s responsibilities relating to other information in documents containing audited financial statements”  

Note: the APB has since been disbanded and the FRC’s work on audit and assurance is now carried out by the Audit and Assurance Council.

Our view

Deloitte response should be read in conjunction with our response to the FRC’s parallel consultations on revisions to the UK Corporate Governance Code and Guidance on Audit Committees


Deloitte’s response to APB’s proposed revisions to ISAs (PDF)

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