ICGFM Ad Hoc Committee on International Auditing Standards
The ICGFM Board established the Ad Hoc Committee on International Auditing Standards to prepare responses to International auditing organizations consultative papers and exposure drafts on behalf of the ICGFM members.
Members of the Ad Hoc Committee on International Auditing Standards:
Charbet Duckett (US), Chair
Alvin Brown (US)
Geoffrey Luiz (US)
Laura Robinson (US)
To assure due process in establishing International Auditing Standards, consultative papers and exposure drafts of potential auditing standards are circulated for 3-4 months so interested parties can submit comments for Board consideration during their deliberations. ICGFM Committee responses will reside on this page.
ISA 800 Special Considerations – Audit of Financial Statements Prepared in Accordance with Special Purpose Frameworks AND
ISA 805 Special Considerations – Audit of Single Financial Statements and Specific Elements, Accounts, or Items of Financial Statement