United States

Conforming amendments to ISA 810


As a result of the issuance of its new and revised auditor reporting standards, the International Auditing and Assurance Standards Board recently issued limited conforming amendments to International Standard on Auditing (ISA) 810, Engagements to Report on Summary Financial Statements. The changes:

  • Amend ISA 810 to continue to require the auditor to describe in the ISA 810 report a material uncertainty related to going concern or a material misstatement of other information described in the auditor’s report on the audited financial statements and the effect thereof, if any, on the summary financial statements
  • Introduce a new requirement for ISA 810 reports to include a reference to the communication of key audit matters in the auditor’s report on the audited financial statements
  • Align the layout of the ISA 810 illustrative auditor’s reports in a manner consistent with those in ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements

The amendments are effective for engagements to report on summary financial statements for periods ending on or after December 15, 2016.