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IFAC
International
Auditing and
Assurance
Standards
Board

October 2002

Exposure Draft
Response Due Date January 15, 2003

Reporting on Compliance with International
Financial Reporting
Standards
Proposed International Auditing Practice Statement

Issued for Comment by:
The International
Federation of
Accountants

This International Auditing Practice Statement (IAPS) of the International
Federation of Accountants has been prepared by the International Auditing and Assurance Standards Board. It was approved for publication in
September 2002. The exposure draft may be modified in the light of comments received before being issued in the form of an International
Auditing Practice Statement

The approved text of this Exposure Draft of the International Auditing and
Assurance Standards Board is that published in the English language.
Comments should be submitted so as to be received by January 15, 2003, preferably by e-mail, or on a computer disk or in writing. All comments will be considered a matter of public record. Comments should be addressed to:
Technical Director
International Federation of Accountants
535 Fifth Avenue, 26th Floor
New York, New York 10017 USA
E-mail responses should be sent to: EDComments@ifac.org

Copyright © October 2002 by the International Federation of Accountants.
All rights reserved. In order to achieve maximum exposure and feedback,
IFAC encourages the reproduction of this publication in any format.
International Federation of Accountants
535 Fifth Avenue, 26th Floor
New York, New York 10017, USA
Web site: http://www.ifac.org

Reporting on Compliance with International Financial Reporting Standards

CONTENTS
Paragraphs
Introduction.........................................................................................

1

Financial Statements Prepared in Accordance with
International Financial Reporting Standards................. 2–7

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