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.

Submitted Comment Letters

1. Z/Yen Group and Long Finance (United Kingdom)
February 17, 2013

2. Wirtschaftsprueferkammer (WPK) (Germany)
March 27, 2013

3. Association of International Accountants (AIA) (United Kingdom)
April 8, 2013

4. Australasian Council of Auditors-General  (Australia)
April 19, 2013

5. Chris Barnard (Germany)
April 24, 2013

6. Australian Auditing and Assurance Standards Board (AUASB) (Australia)
April 30, 2013

7. SizweNtsalubaGobodo (South Africa)
April 30, 2013

8. Swedish National Audit Office (Sweden)
May 2, 2013

9. State Audit Institution of the United Arab Emirates (United Arab Emirates)
May 5, 2013

10. Pension administrators (Netherlands)
May 6, 2013

11. Canadian Securities Regulat (Canada)
May 9, 2013

12. International Corporate Governance Network (United Kingdom)
May 9, 2013

13. New Zealand Institute of Chartered Accountants (New Zealand)
May 9, 2013

14. American Accounting Association, Standards Committe of the Auditing Section (United States)
May 10, 2013

15. ICAEW (United Kingdom)
May 10, 2013

16. Auditors Oversight Authority (Cayman Islands)
May 12, 2013

17. Argentina Federation of Professional Councils in Economic Sciences (FACPCE) (Argentina)
May 13, 2013

18. BDO (United Kingdom)
May 13, 2013

19. CGA-Canada (Canada)
May 13, 2013

20. Dubai Financial Services Authority (United Arab Emirates)
May 13, 2013

21. Moore Stephens International Limited (United Kingdom)
May 13, 2013

22. CPA Australia (Australia)
May 14, 2013

23. ICAS (United Kingdom)
May 14, 2013

24. KPMG IFRG Limited (United Kingdom)
May 14, 2013

25. New Zealand Auditing and Assurance Standards Board (New Zealand)
May 14, 2013

26. ACCA (United Kingdom)
May 15, 2013

27. Baker Tilly (United Kingdom)
May 15, 2013

28. BlackRock (United States)
May 15, 2013

29. CARB (Ireland)
May 15, 2013

30. CIPFA (United Kingdom)
May 15, 2013

31. Canadian Auditing and Assurance Standards Board (Canada)
May 15, 2013

32. Center For Audit Quality (United States)
May 15, 2013

33. Deloitte Touche Tohmatsu Limited (United States)
May 15, 2013

34. EFAA (Belgium)
May 15, 2013

35. Ernst & Young Global Limited (United Kingdom)
May 15, 2013

36. European Banking Authority (Europe)
May 15, 2013

37. FEE (Belgium)
May 15, 2013

38. Federal Audit Oversight Authority FAOA (Switzerland)
May 15, 2013

39. Federation of Accounting Professions of Thailand (Thailand)
May 15, 2013

40. Hong Kong Institute of Certified Public Accountants (Hong Kong (Special Administrative Region of China))
May 15, 2013

41. Institute of Certified Public Accountants of Kenya (ICPAK) (Kenya)
May 15, 2013

42. Institute of Chartered Accountants Australia (Australia)
May 15, 2013

43. International Accounting Education Standards Board (United States)
May 15, 2013

44. Kreston International Limited (United Kingdom)
May 15, 2013

45. PKF International Limited (United Kingdom)
May 15, 2013

46. Pitcher Partners (Australia)
May 15, 2013

47. PricewaterhouseCoopers International Limited (United Kingdom)
May 15, 2013

48. The American Institute of Certified Public Accountants (United States)
May 15, 2013

49. The Japanese Institute of Certified Public Accountants (Japan)
May 15, 2013

50. The Korean Institute of Certified Public Accountants (Korea, Republic of)
May 15, 2013

51. The South African Institute of Chartered Accountants (SAICA) (South Africa)
May 15, 2013

52. U.S. Government Accountability Office (United States)
May 15, 2013

53. Wales Audit Office (United Kingdom)
May 15, 2013

54. ZICA (Zambia)
May 15, 2013

55. Audit Scotland (United Kingdom)
May 16, 2013

Related Resources

• 2013 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
• Enhancing the Value of Auditor Reporting: Exploring Options for Change
• ISAE 3000 (Revised), Assurance Engagements Other Than Audits or Reviews of Historical Financial Information
• Improving the Auditor’s Report
• 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