Consultation response

1 August 2016

Comment letter to PCAOB’s reproposal on audit of financial statements when the auditor expresses an unqualified opinion

It is encouraging that both the PCAOB and IAASB take a similar approach to making the auditor’s report more informative, user friendly and easy to understand.

We advocate aligning auditing standards globally to the maximum extent possible, as this enhances both the quality of audits and acceptance of audit reports beyond home jurisdictions. Extended auditor reporting should be seen as a journey; behavioural changes are needed and all stakeholders need to step up their level of engagement with each other.

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