ED-EXPERTS - Response Template - April 2025 - Response Template for the ED of Proposed Narrow-Scope Amendments to IAASB Standards Arising from the IESBA’s Using the Work of an External Expert Project

Sep 16, 2026

Upload by Mali

Response template for submitting comments on the Exposure Draft (ED) titled Proposed Narrow-Scope Amendments to IAASB Standards Arising from the IESBA’s Using the Work of an External Expert project. Provides guidance for respondents, including how to select an overall response for each question via dropdown menus, include detailed rationale, reference relevant sections or paragraphs, and avoid tables or text boxes that hinder automated collation. Includes optional respondent details, demographics, and additional comments for the public record, with submission instructions via the ED webpage and a stated comment deadline.

LanguageEnglish

CategoryLetters

FormatPDF

Pages6

Reading Time2 min

AccessFree to download

Guide for Respondents

How to provide comments

Part A: Respondent Details and Demographic information

Part B: Responses to Questions in the EM for the ED

ED-EXPERTS: RESPONSE TEMPLATE April 2025 RESPONSE TEMPLATE FOR THE ED OF PROPOSED NARROWSCOPE AMENDMENTS TO IAASB STANDARDS ARISING FROM THE IESBA’S USING THE WORK OF AN EXTERNAL EXPERT PROJECT Guide for Respondents Comments are requested by July 24, 2025. This template is for providing comments on the Exposure Draft (ED) of proposed Narrow-Scope Amendments to International Auditing and Assurance Standards Board® (IAASB®) Standards Arising from the International Ethics Standards Board for Accountants’ (IESBA) Using the Work of an External Expert project , in response to the questions set out in the Explanatory Memorandum (EM) to the ED. It also allows for respondent details, demographics and other comments to be provided. Use of the template will facilitate the IAASB’s automated collation of the responses. You may respond to all questions or only selected questions. To assist our consideration of your comments, please: • For each question, start by indicating your overall response using the drop-down menu under each question. Then below that include any detailed comments, as indicated. • When providing comments: o Respond directly to the questions. o Provide the rationale for your answers. If you disagree with the proposals in the ED , please provide specific reasons for your disagreement and specific suggestions for changes that may be needed to the requirements , application material or appendices. If you agree with the proposals, it will be helpful for the IAASB to be made aware of this view. o Identify the specific aspects of the ED that your response relates to, for example, by reference to sections , headings or specific paragraphs in the ED. o Avoid inserting tables or text boxes in the template when providing your responses to the questions because this will complicate the automated collation of the responses. • Submit your comments, using the response template only, without a covering letter or any summary of your key issues, instead identify any key issues, as far as possible, in your responses to the questions. The response template provides the opportunity to provide details about your organization and, should you choose to do so, any other matters not raised in specific questions that you wish to place on the public record. All responses will be considered a matter of public record and will ultimately be posted on the IAASB website. Use the “Submit Comment” button on the ED web page to upload the completed template. ED-EXPERTS: RESPONSE TEMPLATE | April 2025 Responses to IAASB’s Request for Comments in the EM for the ED, Proposed Narrow-Scope Amendments to IAASB Standards Arising from the IESBA’s Using the Work of an External Expert Project PART A: Respondent Details and Demographic information | Your organization’s name (or your name if you are making a submission in your personal capacity) | AUASB | | --- | --- | | Name(s) of person(s) responsible for this submission (or leave blank if the same as above) | Doug Niven – AUASB Chair | | Name(s) of contact(s) for this submission (or leave blank if the same as above) | See Wen Ewe | | E-mail address(es) of contact(s) | [sewe@auasb.gov.au](sewe@auasb.gov.au) | | Geographical profile that best represents your situation (i.e. , from which geographical perspective are you providing feedback on the ED) . Select the most appropriate option. | Asia Pacific | | | If “Other”, please clarify | | The stakeholder group to which you belong (i.e. , from which perspective are you providing feedback on the ED) . Select the most appropriate option. | Jurisdictional standard setter | | | If “Other”, please specify | | Should you choose to do so, you may include information about your organization (or yourself, as applicable) . | | Should you choose to do so, you may provide overall views or additional background to your submission. Please note that this is optional. The IAASB’s preference is that you incorporate all your views in your comm

FAQs

What is the purpose of the ED-EXPERTS response template?

The template is used to provide comments on the Exposure Draft of proposed Narrow-Scope Amendments to IAASB Standards arising from the IESBA’s Using the Work of an External Expert project, responding to questions in the Explanatory Memorandum.

How should respondents structure their answers to each question?

For each question, select an overall response from the dropdown menu, then provide detailed comments and rationale below, directly addressing the question and referencing specific sections, headings, or paragraphs.

What submission rules does the template require?

Submit using the response template only through the “Submit Comment” button on the ED web page, without a covering letter or summary of key issues, and avoid inserting tables or text boxes to prevent complications with automated collation.

Sep 16, 2026

Upload by Mali