IAASB releases audit quality framework.
Position | NEWS AND REVIEWS - The International Auditing and Assurance Standards Board |
The International Auditing and Assurance Standards Board (IAASB) released "A Framework for Audit Quality: Key Elements That Create an Environment for Audit Quality," a publication that attempts to raise awareness of the key elements of audit quality, encourage key stakeholders to challenge themselves to do more to increase audit quality in their environments, and facilitate greater dialogue between key stakeholders on the topic.
"Audit quality is, and will continue to be, an area of principal attention by the IAASB and others. This new Framework contributes to further progress on the topic by making clear that, while responsibility for performing quality audits of financial statements rests with auditors, audit quality is best achieved in an environment where there is support from and appropriate interactions among participants in the financial reporting supply chain," said Prof. Arnold Schilder, IAASB chairman.
According to the IIASB, the framework provides an description of the input, process, and output factors relevant to audit quality at the engagement, firm, and national levels. It also demonstrates the importance of appropriate interactions...
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