Nieuws 16 januari 2013

Consultatie IAASB over framework kwaliteit accountantscontrole

De International Auditing and Assurance Standards Board (IAASB) van de IFAC heeft een consultatiedocument getiteld 'A Framework for Audit Quality' uitgebracht. De IAASB nodigt belanghebbenden uit voor 15 mei te reageren op het document.

Persbericht van de IFAC:

IAASB Consults on Audit Quality Framework

Jan 15, 2013 New York, New York

The International Auditing and Assurance Standards Board (IAASB) today released for public comment a new Consultation Paper addressing audit quality. A Framework for Audit Quality seeks input from stakeholders internationally who have an interest in continually enhancing audit quality, including regulators, audit committees, investors, and audit firms.

Through the proposed framework, the IAASB aims to raise awareness of the key elements of audit quality, encourage stakeholders to explore ways to improve audit quality, and facilitate greater dialogue between key stakeholders on the topic.

"While the IAASB recognizes that high-quality auditing standards and well-qualified, competent, skeptical auditors are essential to a quality audit, there are many factors that contribute to maximizing the likelihood of quality audits being consistently performed," said Prof. Arnold Schilder, IAASB chairman. "There is value in identifying and describing these factors and, thereby, encouraging audit firms and other stakeholders to challenge themselves to think about whether there is more they can do to increase audit quality in their particular environments."

The IAASB is seeking responses to several questions listed in the Consultation Paper, in particular, whether the framework is clear, comprehensive, and useful. In developing the framework, the IAASB has also identified, with the input of stakeholders, a number of areas for consideration by both auditors and other participants in the financial reporting supply chain that may benefit audit quality on a global basis.

"The proposed framework describes the input and output factors that contribute to audit quality at the engagement, audit firm, and national levels. It also demonstrates the importance of appropriate interactions among stakeholders and the relevance of various contextual factors," explained James Gunn, IAASB technical director. "We hope that A Framework for Audit Quality will generate discussion and that its active use by various stakeholders will result in positive actions in the public interest to achieve a continual improvement to audit quality."

How to Comment
The IAASB invites all stakeholders to comment on the consultation paper. To access the document or submit a comment, visit the IAASB's website at www.iaasb.org. Comments are requested by May 15, 2013.