A Framework for Audit Quality
Consultation Paper

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.

A Framework for Audit Quality (PDF | 5.8 MB)
Date: Jan 15, 2013

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• International Standard on Auditing (ISA) 720 (Revised), The Auditor’s Responsibilities Relating to Other Information in Documents Containing or Accompanying Audited Financial Statements and the Auditor’s Report Thereon
• The Evolving Nature of Financial Reporting: Disclosure and Its Audit Implications