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IAASB Takes a Holistic Approach in its New Framework for Aud

来源：中国注册会计师协会 2014-02-21

　　The International Auditing and Assurance Standards Board (IAASB) today released its new publication, A Framework for Audit Quality: Key Elements that Create an Environment for Audit Quality. Through this Framework, the IAASB aims 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 particular 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.

　　The Framework describes in a holistic manner the different input, process, and output factors relevant to audit quality at the engagement, firm, and national levels. It also demonstrates the importance of appropriate interactions among stakeholders, and how they may facilitate improvement to audit quality, as well as perceptions of audit quality. Further, the Framework demonstrates the importance of various contextual factors, such as laws and regulations, the litigation environment, corporate governance, and the financial reporting framework—collectively, factors that have the potential to impact the nature and quality of financial reporting and, directly or indirectly, audit quality.

　　“Our discussions on the Framework have been informed by many sources, including the regulatory community, international ethics and accounting education standard setters, the IAASB’s Consultative Advisory Group, and the public,” added James Gunn, IAASB technical director. “Our hope is to see continued dialogue on the topic, and that active use of the Framework by various stakeholders will result in positive actions in the public interest to achieve a continual improvement to audit quality.”

　　The IAASB will continue to take steps in 2014 and beyond to further promote dialogue on audit quality and encourage organizations to use the Framework to help them improve audit quality.

　　To access the publication, and for additional information, visit the “Focus on Audit Quality” section of the IAASB’s website.

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