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Daphna Smuckler
Global Head of Assurance & Accounting, BDO Global
We provide input on proposals from international standard setters, including Exposure Drafts and other Discussion Papers.
Proposed standards
IESBA Ethics
Proposed IESBA Strategy and Work Plan (SWP), 2024 -2027 (the CP) | BDO Comment
Proposed Revisions to the Code Addressing Tax Planning and Related Services | BDO Comment
IAASB Audit and Assurance
The IAASB’s Proposed Strategy and Work Plan for 2024 – 2027 | BDO Comment
Proposed International Standard on Auditing 500 (Revised) Audit Evidence | BDO Comment
Proposed International Standard on Auditing 570 (Revised 202X) Going Concern | BDO Comment
Proposed International Standard on Sustainability Assurance 5000 General Requirements for Sustainability Assurance Engagements | BDO Comment
Proposed Part 10, Audits of Group Financial statements of the Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE) | BDO Comment
IESBA Ethics
IESBA Strategy Survey 2022 | BDO Comment
IAASB Audit and Assurance
Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE) | BDO Comment
IESBA Ethics
Proposed Technology-related Revisions to the Code | BDO Comment
IESBA Ethics
Proposed Quality Management-related Conforming Amendments to the Code | BDO Comment
IAASB Audit and Assurance
Discussion Paper: Fraud & Going Concern in an Audit of Financial Statements | BDO Comment
IESBA Ethics
Proposed Revisions to the Definitions of Listed Entity & Public Interest Entity to the Code | BDO Comment
IAASB Audit and Assurance
Proposed International Standard on Auditing 600 (Revised) | BDO Comment
Extended External Reporting (EER) Assurance | BDO Comment
IESBA Ethics
Proposed Revisions to the Fee-related Provisions of the Code | BDO Comment
Proposed Revisions to the Non-Assurance Services Provisions of the Code | BDO Comment
Proposed Revisions to the Code Addressing the Objectivity of Engagement Quality Reviews | BDO Comment
IESBA Ethics
Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants | BDO Comment
Proposed Revisions to Part 4B of the Code to Reflect Terms and Concepts Used in ISAE 3000 (Revised) | BDO Comment
IAASB Audit and Assurance
Audits of Less Complex Entities - Exploring Possible Options to Address the Challenges in Applying the ISAs | BDO Comment
Quality Management at the Firm and Engagement Level, Including Engagement Quality Reviews | BDO Comment
Proposed International Standard on Quality Management 1 (Previously International Standard on Quality Control 1) | BDO Comment
Proposed International Standard on Quality Management 2 | BDO Comment
Proposed International Standard on Auditing 220 (Revised) Quality Management for an Audit of Financial Statements | BDO Comment
Extended External Reporting (EER) Assurance | BDO Comment
Proposed Strategy for 2020 - 2023 and The IAASB’s Proposed Work Plan for 2020 – 2021 | BDO Comment
Proposed International Standard on Related Services 4400 (Revised) – Agreed-Upon Procedures Engagements | BDO Comment
IAESB Education
Proposed Revisions to IESs 2, 3, 4, and 8 - Information and Communications Technologies and Professional Skepticism | BDO Comment
IESBA Ethics
Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements | BDO Comment
Prosed Application Material Relating to Professional Skepticism and Professional Judgment | BDO Comment
Improving the Structure of the Code of Ethics for Professional Accountants—Phase 2 | BDO Comment
Proposed Revisions Pertaining to Safeguards in the Code – Phase 2 | BDO Comment
Proposal to Clarify the Applicability of Extant Part C to Professional Accountants in Public Practice | BDO Comment
IAASB Audit and Assurance
Proposed International Standard on Auditing 540 (Revised) / Auditing Accounting Estimates and Related Disclosures | BDO Comment
Demand for Agreed-Upon Procedures Engagements and Other Services | BDO Comment
IAESB Education
Proposed International Education Standard 7, Continuing Professional Development (Revised)
IESBA Ethics
Long Association of Personnel with an Audit client | BDO Comment
Improving the Structure of the Code of Ethics for Professional Accountants – Phase 1 | BDO Comment
Propose Revisions Pertaining to Safeguards in the Code-Phase 1 | BDO Comment
IAASB Audit and Assurance
Enhancing Audit Quality in the Public interest | BDO Comment
IAESB Education
Future Strategy and Priorities | BDO Comment
Drafting changes to IESs | BDO Comment