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Exposure Draft August 2015 Comments due: November 2, 2015Proposed International Standard on Auditing (ISA) 810 (Revised)Engagements to Report on Summary Financial StatementsThis Exposure Draft was
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Proposed international standard is a document that specifies requirements, guidelines, or characteristics that can be used consistently to ensure that materials, products, processes, and services are fit for their purpose.
Any organization or individual involved in the development of standards may be required to file a proposed international standard.
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The purpose of a proposed international standard is to provide a common language and set of criteria for stakeholders to use when developing products, services, or processes.
The information that must be reported on a proposed international standard includes the title, scope, objectives, and technical requirements of the standard.
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