Invitation to Comment, Enhancing Audit Quality in the Public Interest
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.
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Submitted Comment Letters
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SRA (61.48 KB)(Netherlands)
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Zuva Financial Services (66.26 KB)(South Africa)
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International Association of Insurance Supervisors (IAIS) (396.76 KB)()
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Association of Accounting Technicians (165.96 KB)(United Kingdom)
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John kelly (553.02 KB)(Canada)
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Financial Audit Subcommittee of INTOSAI (195.5 KB)(United Arab Emirates)
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European Banking Authority (516.13 KB)()
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Russell Bedford International (541.3 KB)()
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FSR - danske revisorer (276.84 KB)(Denmark)
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Chris Barnard (78.36 KB)(Germany)
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ISCA (618.6 KB)(Singapore)
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Accounting Professional & Ethical Standards Board (Australia) (395.76 KB)(Australia)
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Auditor General South Africa (619.02 KB)(South Africa)
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International Corporate Governance Network (375.22 KB)(United Kingdom)
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Wirtschaftsprüferkammer, WPK (530.74 KB)(Germany)
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BDO International Limited (767.07 KB)()
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ICAS (420.79 KB)(United Kingdom)
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IBR/IRE : Instituut van de Bedrijfsrevisoren / Institut des Réviseurs d'Entreprises (1.68 MB)(Belgium)
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ICAEW (663.58 KB)(United Kingdom)
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Australian Institute of Company Directors (124.09 KB)(Australia)
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Grant Thornton International Limited (311.96 KB)(United Kingdom)
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International Bar Association (3.21 MB)()
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Andrew Higson (131.31 KB)(United Kingdom)
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Thomas Ray (137.67 KB)(United States of America)
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Thomas Ray (1.93 MB)(United States of America)
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New Zealand Auditing and Assurance Standards Board (999.15 KB)(New Zealand)
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KICPA (312.12 KB)(Korea)
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Chartered Accountants Australia and New Zealand (263.11 KB)()
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The South African Institute of Chartered Accountants (SAICA) (356.76 KB)(South Africa)
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Australian Auditing and Assurance Standards Board (AUASB) (626.69 KB)(Australia)
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The Securities Analysts Association of Japan (114.71 KB)(Japan)
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The Japanese Institute of Certified Public Accountants (392.05 KB)(Japan)
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Crowe Horwath International (324.51 KB)()
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Ernst & Young Global Limited (842.79 KB)()
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The American Institute of Certified Public Accountants (636.1 KB)(United States of America)
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CIMA (255.89 KB)()
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THE INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF UGANDA (133.84 KB)(Uganda)
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PricewaterhouseCooper International Limited (424.38 KB)()
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ACCA (133.33 KB)()
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American Accounting Association Auditing Section (222.83 KB)(United States of America)
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AASB Canada (586.96 KB)(Canada)
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Cayman Islands Society of Professional Accountants (663.75 KB)(Cayman Islands)
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T KRISHNA KUMAR (416.71 KB)(India)
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KPMG IFRG Limited (272.04 KB)()
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Center for Audit Quality (477.17 KB)(United States of America)
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Office of the Auditor General of Canada (1.29 MB)(Canada)
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Institute of Certified Public Accountants of Kenya (294.32 KB)()
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Professors Steven Glover and Douglas Prawitt (321.49 KB)()
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Scott DeViney (218.22 KB)(United States of America)