Assurance Framework

1
Assurance Framework

• Kwaliteitspiramide

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
ISAs 100-999
ISREs 2000-2699
ISAEs 3000-3699
ISRSs 4000-4699
IAPSs 1000-1999
IREPSs 2700-2999
IAEPSs 3700-3999
IRSPSs 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