Assurance Framework IFAC Code of Ethics for Professional Accountants

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Presentation transcript:

Assurance Framework IFAC Code of Ethics for Professional Accountants Kwaliteitspiramide 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

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

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

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