A Framework for Audit Quality
Consultation Paper
IAASB
Jan 15, 2013 | Exposure Drafts and Consultation Papers
69 Pages
English
Comments due by: May 15, 2013
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.
Copyright © 2023 The International Federation of Accountants (IFAC). All rights reserved.
Submitted Comment Letters
1. Z/Yen Group and Long Finance (United Kingdom)
February 17, 2013
2. Wirtschaftsprueferkammer (WPK) (Germany)
March 27, 2013
3. Association of International Accountants (AIA) (United Kingdom)
April 8, 2013
4. Australasian Council of Auditors-General (Australia)
April 19, 2013
5. Chris Barnard (Germany)
April 24, 2013
6. Australian Auditing and Assurance Standards Board (AUASB) (Australia)
April 30, 2013
7. SizweNtsalubaGobodo (South Africa)
April 30, 2013
8. Swedish National Audit Office (Sweden)
May 2, 2013
9. State Audit Institution of the United Arab Emirates (United Arab Emirates)
May 5, 2013
10. Pension administrators (Netherlands)
May 6, 2013
11. Canadian Securities Regulat (Canada)
May 9, 2013
12. International Corporate Governance Network (United Kingdom)
May 9, 2013
13. New Zealand Institute of Chartered Accountants (New Zealand)
May 9, 2013
14. American Accounting Association, Standards Committe of the Auditing Section (United States)
May 10, 2013
15. ICAEW (United Kingdom)
May 10, 2013
16. Auditors Oversight Authority (Cayman Islands)
May 12, 2013
17. Argentina Federation of Professional Councils in Economic Sciences (FACPCE) (Argentina)
May 13, 2013
18. BDO (United Kingdom)
May 13, 2013
19. CGA-Canada (Canada)
May 13, 2013
20. Dubai Financial Services Authority (United Arab Emirates)
May 13, 2013
21. Moore Stephens International Limited (United Kingdom)
May 13, 2013
22. CPA Australia (Australia)
May 14, 2013
23. ICAS (United Kingdom)
May 14, 2013
24. KPMG IFRG Limited (United Kingdom)
May 14, 2013
25. New Zealand Auditing and Assurance Standards Board (New Zealand)
May 14, 2013
26. ACCA (United Kingdom)
May 15, 2013
27. Baker Tilly (United Kingdom)
May 15, 2013
28. BlackRock (United States)
May 15, 2013
29. CARB (Ireland)
May 15, 2013
30. CIPFA (United Kingdom)
May 15, 2013
31. Canadian Auditing and Assurance Standards Board (Canada)
May 15, 2013
32. Center For Audit Quality (United States)
May 15, 2013
33. Deloitte Touche Tohmatsu Limited (United States)
May 15, 2013
34. EFAA (Belgium)
May 15, 2013
35. Ernst & Young Global Limited (United Kingdom)
May 15, 2013
36. Eumedion (Netherlands)
May 15, 2013
37. European Banking Authority (Europe)
May 15, 2013
38. FEE (Belgium)
May 15, 2013
39. Federal Audit Oversight Authority FAOA (Switzerland)
May 15, 2013
40. Federation of Accounting Professions of Thailand (Thailand)
May 15, 2013
41. Hong Kong Institute of Certified Public Accountants (Hong Kong (Special Administrative Region of China))
May 15, 2013
42. Institute of Certified Public Accountants of Kenya (ICPAK) (Kenya)
May 15, 2013
43. Institute of Chartered Accountants Australia (Australia)
May 15, 2013
44. International Accounting Education Standards Board (United States)
May 15, 2013
45. Kreston International Limited (United Kingdom)
May 15, 2013
46. PKF International Limited (United Kingdom)
May 15, 2013
47. Pitcher Partners (Australia)
May 15, 2013
48. PricewaterhouseCoopers International Limited (United Kingdom)
May 15, 2013
49. The American Institute of Certified Public Accountants (United States)
May 15, 2013
50. The Japanese Institute of Certified Public Accountants (Japan)
May 15, 2013
51. The Korean Institute of Certified Public Accountants (Korea, Republic of)
May 15, 2013
52. The South African Institute of Chartered Accountants (SAICA) (South Africa)
May 15, 2013
53. U.S. Government Accountability Office (United States)
May 15, 2013
54. Wales Audit Office (United Kingdom)
May 15, 2013
55. ZICA (Zambia)
May 15, 2013
56. Audit Scotland (United Kingdom)
May 16, 2013
57. Hermes (United Kingdom)
May 17, 2013
58. National Audit Office (United Kingdom)
May 17, 2013
59. Denise Silva Ferreira Juvenal (Brazil)
May 20, 2013
60. Malaysian Institute of Accountants (Malaysia)
May 20, 2013
61. The Institute of Certified Public Accountants in Ireland (Ireland)
May 21, 2013
62. Australian Financial Reporting Council (Australia)
May 22, 2013
63. Financial Reporting Council (United Kingdom)
May 24, 2013
64. Institut der Wirtschaftsprüfer e.V. (IDW) (Germany)
May 28, 2013
65. Chartered Accountants Ireland (Ireland)
May 29, 2013
66. FAR - the Institute for the Accountancy Profession in Sweden (Sweden)
May 29, 2013
67. Grant Thornton International Ltd (United Kingdom)
May 29, 2013
68. ICPAS (Singapore)
May 31, 2013
69. CNCC- Compagnie Nationale des Commissaires aux Comptes (France)
June 6, 2013
70. Canadian Public Accountability Board (Canada)
June 7, 2013
71. EAIG (Europe)
June 11, 2013
72. NBA (Netherlands)
June 11, 2013
73. IOSCO (United States)
July 1, 2013
74. IRBA (South Africa)
July 1, 2013
75. Small and Medium Practices (SMP) Committee (United States)
July 11, 2013
76. The Malaysian Institute of Certified Public Accountants (MICPA) (Malaysia)
July 12, 2013
Related Resources
- 2018 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
- 2021 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
- Proposed International Standard on Auditing 500 (Revised), Audit Evidence, and Proposed Conforming and Consequential Amendments to Other ISAs
- Proposed Part 10, Audits of Group Financial Statements of the Proposed ISA for Audits of Financial Statements of Less Complex Entities
- Quality Management and Group Audits: Highlighting Certain Aspects of Interaction Between ISA 220 (Revised) and ISA 600