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|Date||Ref.||Title||Section||Type||Download||Info||Summary||Related Documents||Translated versions|
|04/04/2016||2016/218||ToR Audit Working Group||Audit||Reference||PDF
|07/04/2014||2014/363||Letter to the IAASB on its Proposed Strategy and Work Program for 2015-2019||Audit||Letter||PDF
The European Securities and Markets Authority (ESMA) considered the Consultation Paper on the IAASB’s Proposed Strategy for 2015-2019 and the Proposed Work Program for 2015-2016 (CP) and thanks you for the opportunity to contribute to the IAASB’s due process. The views expressed in this letter are made from the point of view of securities regulators with the aim to enhance investor protection and improve listed entities’ auditors’ reports.
|04/12/2013||2013/1880||IAASB ED– Reporting on Audited Financial Statements||Audit||Letter||PDF
|20/12/2012||2012/849||Letter to IAASB on Improving the Auditor's Report||Audit||Letter||PDF
|25/10/2011||2011/353||Comment letter to the IAASB- IAASB Consultation Paper||Audit||Letter||PDF
|04/01/2011||10-1541||3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis||Joint Committee, Audit||Letter||PDF
|04/01/2011||10-1541 Annex 1||3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis- CESR annex||Joint Committee, Audit||Letter||PDF
|04/01/2011||10-1541 Annex 2||3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis- CEBS annex||Joint Committee, Audit||Letter||PDF
|04/01/2011||10-1541 Annex 3||3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis- CEIOPS annex||Joint Committee, Audit||Letter||PDF
|10/12/2010||10-1353||CESR Comment letter to the IAASB regarding the Consultation on the proposed revisions to International Standard on Auditing (ISA) 315, Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment, and||CESR Archive, Audit||Letter||PDF
|26/10/2010||10-1158||CESR comment letter regarding the IAASB consultation on the Exposure Draft on ISAE 3420, Assurance Reports on the Process to Compile Pro Forma Financial Information Included in a Prospectus||CESR Archive, Audit||Letter||PDF