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Collaboration & Coordination: IAASB and IESBA Discuss Contributors to Audit Quality and Other Projects

(Paris, France)

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In this interview, IAASB Chairman Prof. Arnold Schilder and IESBA Chairman Stavros Thomadakis discuss topics of mutual relevance, including audit quality, the Code of Ethics, non-compliance with laws and regulations (NOCLAR), and professional skepticism, which is one of the three main areas under review in the IAASB’s Invitation to Comment (ITC), Enhancing Audit Quality in the Public Interest.

Learn about key developments and how the international standard setters are working together to coordinate and align key projects. 

1:41 - What are the current topics of mutual revelance? 

3:03 - How will the IAASB and IESBA continue to coordinate? 

4:29 - How does client confidentiality relate to audit quality? Where does the IESBA stand on its NOCLAR project?

7:53 - Where does the IAASB stand on its NOCLAR project?

9:07 - What do you hope to achieve as a result of the Invitation to Comment and related outreach activities? What do you hope to achieve as a result of the ITC and Roundtable?

12:01 - How does the IAASB's project to revise its standard on auditing estimates support audit quality? 

16:00 - Why is the Structure of the Code project important?

20:24 - What are the ultimate aims of the IAASB and the IESBA?



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