A Framework for Audit Quality

Consultation Paper

IAASB

Jan 15, 2013 | Exposure Drafts and Consultation Papers

English

Don't see your language? Request permission to translate

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.

Submitted Comment Letters

Baker Tilly (779.54 KB)
(United Kingdom)

May 15, 2013
FEE (75.71 KB)
(Belgium)

May 15, 2013
EFAA (284.05 KB)
(Belgium)

May 15, 2013
Canadian Auditing and Assurance Standards Board (194.33 KB)
(Canada)

May 15, 2013
Eumedion (123.28 KB)
(Netherlands)

May 15, 2013
Audit Scotland (76.87 KB)
(United Kingdom)

May 16, 2013
National Audit Office (130.02 KB)
(United Kingdom)

May 17, 2013
Hermes (79.24 KB)
(United Kingdom)

May 17, 2013
Denise Silva Ferreira Juvenal (133.75 KB)
(Brazil)

May 20, 2013
Malaysian Institute of Accountants (256.51 KB)
(Malaysia)

May 20, 2013
The Institute of Certified Public Accountants in Ireland (65.16 KB)
(Ireland)

May 21, 2013
Australian Financial Reporting Council (41.03 KB)
(Australia)

May 22, 2013
Financial Reporting Council (213.69 KB)
(United Kingdom)

May 24, 2013
Institut der Wirtschaftsprüfer e.V. (IDW) (112.6 KB)
(Germany)

May 28, 2013
FAR - the Institute for the Accountancy Profession in Sweden (202.34 KB)
(Sweden)

May 29, 2013
Grant Thornton International Ltd (177.2 KB)
(United Kingdom)

May 29, 2013
Chartered Accountants Ireland (440.16 KB)
(Ireland)

May 29, 2013
ICPAS (953.64 KB)
(Singapore)

May 31, 2013
CNCC- Compagnie Nationale des Commissaires aux Comptes (177.29 KB)
(France)

Jun 6, 2013
Canadian Public Accountability Board (230.4 KB)
(Canada)

Jun 7, 2013
EAIG (369.95 KB)
(Europe & Central Asia)

Jun 11, 2013
NBA (37.85 KB)
(Netherlands)

Jun 11, 2013
IRBA (564.21 KB)
(South Africa)

Jul 1, 2013
IOSCO (246.25 KB)
(United States of America)

Jul 1, 2013
Small and Medium Practices (SMP) Committee (70.1 KB)
(United States of America)

Jul 11, 2013
The Malaysian Institute of Certified Public Accountants (MICPA) (82.62 KB)
(Malaysia)

Jul 12, 2013