1 / 4

Assurance Framework

Kwaliteitspiramide. Assurance Framework. IFAC Code of Ethics for Professional Accountants. Services covered by IAASB Pronouncements. ISQCs 1-99 international Standards on Quality Control. International Framework for Assurance Engagements. Audits and reviews of historical

jena-stevens
Télécharger la présentation

Assurance Framework

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. Kwaliteitspiramide Assurance Framework IFAC Code of Ethics for Professional Accountants Services covered by IAASB Pronouncements ISQCs 1-99 international Standards on Quality Control International Framework for Assurance Engagements Audits and reviews of historical financial information (1) Assurance engagements other than ( 1 ) Related Services ISA’s 100-999 ISRE’s 2000-2699 ISAE’s 3000-3699 ISRS’s 4000-4699 IAPS’s 1000-1999 IREPS’s 2700-2999 IAEPS’s 3700-3999 IRSPS’s 4700-4999

  2. Quality; ISQC-1 Code of Ethics related: 14. Standards on Ethics: • Integrity; • Objectivity; • Professional competence and due care; • Confidentiality; and • Professional behavior.

  3. Risk and Response in Auditing Identification of risks Client response Auditors’ work Sufficient comfort? Auditors’ opinion

  4. Risk analysis; ISA 315 41. Knowledge about Internal Control elements based on COSO:

More Related