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)
Tommy Desmond (Sierra Leone)
Prince Lighe (Liberia)
Geoffrey Luiz (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.
ICGFM Responses
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
ED 09/30/2016
GUID 5XXX – Guidance on the audit of the use and development of key national indicators
ED 03/27/2019
GUID 5100 – Guidance on the audit of information technology
ED 04/24/2019
GUID 5101 – Guidance on audit of the security of information systems
ED 04/24/2019