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Assurance Framework IFAC Code of Ethics for Professional Accountants

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Presentation on theme: "Assurance Framework IFAC Code of Ethics for Professional Accountants"— Presentation transcript:

1 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 ISRE’s ISAE’s ISRS’s IAPS’s IREPS’s IAEPS’s IRSPS’s

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:

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