Invitation to Comment, Enhancing Audit Quality in the Public Interest

A Focus on Professional Skepticism, Quality Control, and Group Audits
IAASB
| Exposure Drafts and Consultation Papers
English
Comments due by:

The IAASB has released its Invitation to Comment, Enhancing Audit Quality in the Public Interest: A Focus on Professional Skepticism, Quality Control and Group Audits (the ITC).

Building upon the IAASB’s efforts to develop its Work Plan for 2015–2016, the ITC highlights the board’s discussions on the topics of professional skepticism, quality control and group audits – and flags potential standard-setting activities the IAASB could take to enhance audit quality.

The IAASB also has released a companion document, an Overview of the ITC, designed at soliciting feedback from investors, audit committees, and preparers. It summarizes the key areas the IAASB is exploring and the direction it may take and may be useful in facilitating outreach by stakeholders to develop their responses.

PLEASE NOTE: Clicking "Submit Comment" will automatically direct you to log in to the IAASB website. If you are not registered, you will be prompted to create an account. IFAC respects your privacy and will not send you unsolicited email or share your information with other companies. If you would like to subscribe to IAASB publications, you can change your subscription preferences or manage your user profile at any time.
Invitation to Comment, Enhancing Audit Quality in the Public Interest: A Focus on Professional Skepticism, Quality Control, and Group Audits
Download (1.78 MB)
Overview, Invitation to Comment, Enhancing Audit Quality in the Public Interest: A Focus on Professional Skepticism, Quality Control, and Group Audits
Download (1.54 MB)
Copyright © 2023 The International Federation of Accountants (IFAC). All rights reserved.

Submitted Comment Letters

  1. SRA (61.48 KB)
     (Netherlands)
  2.  (South Africa)
  3.  ()
  4.  (United Kingdom)
  5. John kelly (553.02 KB)
     (Canada)
  6.  (United Arab Emirates)
  7.  ()
  8.  ()
  9.  (Denmark)
  10. Chris Barnard (78.36 KB)
     (Germany)
  11. ISCA (618.6 KB)
     (Singapore)
  12.  (Australia)
  13.  (South Africa)
  14.  (United Kingdom)
  15.  (Germany)
  16.  ()
  17. ICAS (420.79 KB)
     (United Kingdom)
  18.  (Belgium)
  19. ICAEW (663.58 KB)
     (United Kingdom)
  20.  (Australia)
  21.  (United Kingdom)
  22.  ()
  23. Andrew Higson (131.31 KB)
     (United Kingdom)
  24. Thomas Ray (137.67 KB)
     (United States of America)
  25. Thomas Ray (1.93 MB)
     (United States of America)
  26.  (New Zealand)
  27. KICPA (312.12 KB)
     (Korea)
  28.  ()
  29.  (South Africa)
  30.  (Australia)
  31.  (Japan)
  32.  (Japan)
  33.  ()
  34.  ()
  35.  ()
  36.  (United States of America)
  37. CIMA (255.89 KB)
     ()
  38.  (Uganda)
  39.  ()
  40. ACCA (133.33 KB)
     ()
  41.  (United States of America)
  42. AASB Canada (586.96 KB)
     (Canada)
  43.  (Cayman Islands)
  44. T KRISHNA KUMAR (416.71 KB)
     (India)
  45. KPMG IFRG Limited (272.04 KB)
     ()
  46.  (United States of America)
  47.  (Canada)
  48.  ()
  49.  ()
  50. Scott DeViney (218.22 KB)
     (United States of America)