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IAASB Main Agenda June 2004 Page 2004 1193 Agenda Item 8-F.4 ISA 210 Detailed Responses by Paragraph Org Number Type Other Paragraphs Comments General FSR SS ICANZ MB PAAB Jo-Burg CICA ACAG Prepared by Diana Hillier/Sylvia Smith May 2004 Our above comments on the terms reasonable assurance and taken as a whole applied in ED ISA 700 should be taken into consideration in connection with the wording of the example engagement letter. In our general comments on ISA 200 we suggest moving the...
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Who needs isa 210 detailed responses?
01
External auditors who are conducting an audit in accordance with International Standards on Auditing (ISAs) need to provide detailed responses as required by ISA 210.
02
Organizations that are audited by external auditors may also need to provide detailed responses as part of the audit process.
03
Regulatory bodies or authorities may require detailed responses from auditors to ensure compliance with auditing standards and regulations.
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Financial institutions or banks may request detailed responses from auditors for risk assessment purposes.
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Internal auditors within an organization may use ISA 210 as a reference for providing detailed responses during their own auditing processes.
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