This document provides a list of background materials related to the international compilation engagement standard ISRS 4410. The list includes links to documents from the International Auditing and Assurance Standards Board discussing the development and revisions of ISRS 4410. The materials cover topics like exposure drafts, comment letters, presentations on the standard, and comparisons to other related assurance standards.
Innomantra Viewpoint - Building Moonshots : May-Jun 2024.pdf
Isrs 4410 kokomaistoimeksiannot linkkiluettelo
1. H T M -T I L I N T A R K A S T A J A
L A S S E Å K E R B L A D Hyväksytty HTM-tilintarkastaja
Godkänd GRM-revisor
Kiviluomantie 12, 64700 Teuva
Puh 0400 760 756 fax (06) 267 3037
Emai l akerblad@tiltu.teuva.fi
Linkkiluettelo tausta-aineistoon (osa) 28.10.2012
”Kommenttini koskien standardia
Kansainvälinen liitännäispalvelustandardi ISRS 4410 (uudistettu) Kokoamistoimeksiannot”
IFAC: ISAE 2400 ja ISRS 4410-projekti. Selostus etenemisestä. Taustadokumentteja (luettelo)
http://www.ifac.org/es/auditing-assurance/projects/assurance-and-related-services-financial-
information-other-audits-compil
Em. luettelosta IAASB 3/2010 kokousmateriaalia
http://www.ifac.org/sites/default/files/downloads/IAASB-StaffProjectUpdate_3-10.pdf
IFAC: (4410) Exposure Drafts and Consultation Papers. Submitted Comment Letters
http://www.ifac.org/publications-resources/proposed-international-standard-related-services
Lopullinen ISRE 4410 (englanniksi)
http://www.ifac.org/sites/default/files/publications/files/B012%202012%20IAASB%20Handbook%20ISRS
%204410%20(revised).pdf
IFAC: SRS 4410 (Revised) Compilation Engagements, A Standard for Today's Financial Reporting Needs
Presentation given by Phil Cowperthwaite, IFAC SMP Committee member. Kalvosarja.
http://www.slideshare.net/IFAC_Multimedia/smp-
committeeisrs4410revisedcompilationengagementsfinancialreporting
IFAC: Article for Member Bodies: “ISRS 4410: THE STANDARD FOR TODAY’S COMPILATION
ENGAGEMENTS. Highlighting the Value to SMPs and SMEs”
http://www.ifac.org/sites/default/files/news/files/SMP-ISRS-4410-Compilation-Engagements-Article.pdf
IAASB päätöksentekomateriaalia. “Basis for Conclusions”.
Prepared by the Staff of the IAASB, March 2012
https://www.ifac.org/sites/default/files/publications/files/ISRS%204410%20(Revised)%20Basis%20for%20
Conclusions-Final_0.pdf
Samaan aikaan valmistunut ISAE 2400 vertailun vuoksi (englanniksi)
http://www.ifac.org/sites/default/files/publications/files/At_a_Glance-ISRE%202400-final_0.pdf
AICPA: “This memorandum provides background to the proposed “Statements on Standards for
Accounting and Review Services (SSARSs) Association With Unaudited Financial Statements
and Compilation of Financial Statements”. Exposure Draft.
http://www.aicpa.org/research/exposuredrafts/compilationreview/downloadabledocuments/20120629a
_ssars_ed.pdf
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Tidningen Åland 5.5.2010: ”Ingen förståelse för revisionsregler på svenska”
http://www.alandstidningen.ax/article.con?iPage=1&id=22296