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dc.contributor.authorDemirkan, Sebahattin
dc.contributor.authorFeng, Nancy
dc.contributor.authorMintchik, Natalia
dc.contributor.authorPevzner, Mikhail
dc.contributor.authorSierra, Gregory
dc.date.accessioned2017-06-27T19:28:58Z
dc.date.available2017-06-27T19:28:58Z
dc.date.issued2013
dc.description.abstractOn January 15, 2013, the International Auditing and Assurance Standards Board (IAASB) solicited public comments on the exposure draft of its consultation paper entitled A Framework for Audit Quality (the Framework). The four-month comment period ended on May 15, 2013. This commentary summarizes the contributors' views on this exposure draft (the exposure draft and related information are available at: http://www.ifac.org/publications-resources/framework-audit-quality). This consultation paper makes great strides toward meeting the IAASB's strategy of “enhancing the quality of assurance” and “supporting global financial stability.” The three-by-three design (attributes of audit quality coupled with engagement, firm, and national levels; see page 24 of the Framework) and detailed outline of inputs, outputs, context, and interactions provides practitioners, regulators, and other stakeholders with a common audit-quality roadmap for implementation, communication, and research agendas. As financial systems continue to become more integrated, the Framework supports the global financial system and economic stability by providing worldwide coordination of the expectations of auditors, regulators, investors, and other stakeholders. We also believe that the Framework should be of great use to auditing academics and doctoral students, both as a teaching and research tool. Summarized below are our specific comments on specific issues raised in the consultation paper.en_US
dc.description.urihttp://aaapubs.org/doi/pdf/10.2308/ciia-50535en_US
dc.format.extent12 pagesen_US
dc.genrejournal articlesen_US
dc.identifierdoi:10.13016/M2G44HQ6D
dc.identifier.citationDemirkan, S., N. Feng, N. Mintchik, M. Pevzner, and G. Sierrea (2013). Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on Framework for Audit Quality, Consultation Paper by International Auditing and Assurance Standards Board. Current Issues in Auditing, 7(2), C11-C22 .en_US
dc.identifier.uri10.2308/ciia-50535
dc.identifier.urihttp://hdl.handle.net/11603/4232
dc.language.isoen_USen_US
dc.publisherAmerican Accounting Associationen_US
dc.relation.isAvailableAtUniversity of Baltimore
dc.titleComments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on Framework for Audit Quality, Consultation Paper by the International Auditing and Assurance Standards Boarden_US
dc.typeTexten_US


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