Audit Quality: An IAASB Perspective

This publication introduces a specific initiative of the IAASB to contribute to the debate on audit quality. It highlights several important perspectives on audit quality, as a means to stimulate thoughts and discussions amongst stakeholders in the financial reporting process. It also provides an indication of the IAASB's plans to consider pursuing a future project on audit quality.

Audit Quality: An IAASB Perspective (PDF | 1.8 MB)

Related Resources

• At a Glance: A Framework for Audit Quality
• At a Glance: ISRE 2400 (Revised): Engagements to Review Historical Financial Statements
• At a Glance: International Standard on Assurance Engagements (ISAE) 3410, Assurance Engagements on Greenhouse Gas Statements
• At a Glance: International Standard on Assurance Engagements (ISAE) 3420 Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus
• Staff Questions & Answers - Applying ISQC 1 Proportionately with the Nature and Size of a Firm