A Framework for Audit Quality
Consultation Paper
IAASB
| Exposure Drafts and Consultation Papers
English
Comments due by:
The IAASB has undertaken to develop a Framework for Audit Quality that describes the input and output factors that contribute to audit quality at the engagement, audit firm and national levels. The Framework also demonstrates the importance of appropriate interactions among stakeholders and the importance of various contextual factors. The IAASB seeks comments in response to a number of questions included in the consultation paper. The At a Glance publication provides an overview of the consultation paper.
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Submitted Comment Letters
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Z/Yen Group and Long Finance (229.47 KB)(United Kingdom)
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Wirtschaftsprueferkammer (WPK) (42.04 KB)(Germany)
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Association of International Accountants (AIA) (127.67 KB)(United Kingdom)
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Australasian Council of Auditors-General (75.22 KB)(Australia)
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Chris Barnard (13.72 KB)(Germany)
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Australian Auditing and Assurance Standards Board (AUASB) (532.47 KB)(Australia)
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SizweNtsalubaGobodo (798.65 KB)(South Africa)
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Swedish National Audit Office (52.39 KB)(Sweden)
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State Audit Institution of the United Arab Emirates (265.75 KB)(United Arab Emirates)
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Pension administrators (366.05 KB)(Netherlands)
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International Corporate Governance Network (218.98 KB)(United Kingdom)
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New Zealand Institute of Chartered Accountants (2.82 MB)(New Zealand)
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Canadian Securities Regulat (30.73 KB)(Canada)
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ICAEW (354.26 KB)(United Kingdom)
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American Accounting Association, Standards Committe of the Auditing Section (228.76 KB)(United States of America)
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Auditors Oversight Authority (539.31 KB)(Cayman Islands)
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BDO (250.1 KB)(United Kingdom)
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Dubai Financial Services Authority (136.95 KB)(United Arab Emirates)
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Moore Stephens International Limited (398.22 KB)(United Kingdom)
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Argentina Federation of Professional Councils in Economic Sciences (FACPCE) (309.7 KB)(Argentina)
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CGA-Canada (395.78 KB)(Canada)
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ICAS (157.96 KB)(United Kingdom)
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KPMG IFRG Limited (268.4 KB)(United Kingdom)
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New Zealand Auditing and Assurance Standards Board (568.97 KB)(New Zealand)
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CPA Australia (101.23 KB)(Australia)
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Kreston International Limited (187.58 KB)(United Kingdom)
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Hong Kong Institute of Certified Public Accountants (95.16 KB)(Hong Kong, Special Administrative Region of China)
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Federation of Accounting Professions of Thailand (672.61 KB)(Thailand)
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Pitcher Partners (230.88 KB)(Australia)
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ZICA (170.8 KB)(Zambia)
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CARB (78.17 KB)(Ireland)
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The Korean Institute of Certified Public Accountants (136.11 KB)(Korea)
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The South African Institute of Chartered Accountants (SAICA) (101.07 KB)(South Africa)
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The Japanese Institute of Certified Public Accountants (25.26 KB)(Japan)
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Federal Audit Oversight Authority FAOA (170.99 KB)(Switzerland)
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The American Institute of Certified Public Accountants (399.19 KB)(United States of America)
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Institute of Certified Public Accountants of Kenya (ICPAK) (84.62 KB)(Kenya)
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Wales Audit Office (238.33 KB)(United Kingdom)
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International Accounting Education Standards Board (102.37 KB)(United States of America)
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CIPFA (151.18 KB)(United Kingdom)
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U.S. Government Accountability Office (137.63 KB)(United States of America)
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ACCA (105.49 KB)(United Kingdom)
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Deloitte Touche Tohmatsu Limited (52.53 KB)(United States of America)
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BlackRock (46.68 KB)(United States of America)
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PricewaterhouseCoopers International Limited (226.3 KB)(United Kingdom)
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PKF International Limited (139.07 KB)(United Kingdom)
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Center For Audit Quality (238.08 KB)(United States of America)
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Institute of Chartered Accountants Australia (1.34 MB)(Australia)
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Ernst & Young Global Limited (158.76 KB)(United Kingdom)
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European Banking Authority (100.01 KB)(Europe & Central Asia)