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Dubai Financial Services Authority (DFSA): Contents

Dubai Financial Services Authority (DFSA)
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(1 version)
Aug 21 2014 onwards

AUD 6.2.1

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The definitive version of DFSA handbook text is the PDF version as that is the text of the instrument as made and published by the DFSA.

To view past versions of this module in PDF format, please visit the Archive.

An AuditorG must conduct an audit, and prepare the contents of any relevant audit report, referred to in Rules in accordance with the standards in the following table:

Type of Report Relevant Standards Report Contents
Financial Statements Auditor's ReportG International Standards on Auditing ISA 700
Regulatory Return Auditor's ReportG for a Domestic FirmG International Standards on Assurance EngagementG (ISAE) or International Standards on Related ServicesG (ISRS) A1.1.1
Regulatory Return Auditor's ReportG for a Branch A1.1.2
Client Money Auditor's ReportG A2.1.1
Insurance Monies Auditor's ReportG A3.1.1
Safe Custody Auditor's ReportG A4.1.1
Fund Auditor's ReportG In accordance with Chapter 9 of the Collective Investment Rules module of the DFSA Rulebook A5.1.1
Public Listed Company Auditor's ReportG In accordance with Chapter 5 of the MKT module of the DFSA Rulebook A6.1.1

Derived from DFSA RM130/2014 (Made 21st August 2014). [VER1/06-14]