Useful Links
- Main Website Links
- Enhancing Audit Quality Steering Group Links
- Role of Audit Committee Working Group Links
- Auditor Reporting Working Group Links
- Auditor Independence Working Group Links
Main Website Links
- Auditing and Assurance Standards Board (AASB)
- Canadian Public Accountability Board (CPAB)
- Canadian Securities Administrators (CSA)
- CICA’s Focus on Practice Area – Audit and Assurance
- European Union – Reform of the Audit Market
- International Auditing and Assurance Standards Board (IAASB)
- International Forum of Independent Audit Regulators (IFIAR)
- Office of the Superintendent of Financial Institutions Canada (OSFI)
- Public Company Accounting Oversight Board (PCAOB)
- U.S. Centre for Audit Quality (CAQ)
- U.K. Financial Reporting Council (FRC)
Enhancing Audit Quality Steering Group Links
- CAQ’s Summary of Workshop on the Evolving Role of the Public Company Auditor (May 2012)
- CICA’s Role of the Auditor Roundtable Discussion (December 2011)
- CPAB’s Audit Symposium (December 2011)
- CAQ’s Observations on the Evolving Role of the Auditor: A Summary of Stakeholder Discussions (September 2011)
- Audit Quality: An IAASB Perspective (January 2011)
- The Value of the Audit Report (conducted by the Maastricht Accounting, Auditing & Information Management Research Center for the Global Public Policy Committee’s Standards Working Group) (May 2010)
Role of Audit Committee Working Group Links
- FRC issues revised auditing standards to enhance communications to audit committees and auditor reporting (September 28, 2012)
- FRC publishes updates to UK Corporate Governance Code and Stewardship Code (September 28, 2012)
- FRC Effective Company Stewardship: Enhancing Corporate Reporting and Audit (January 2011)
- FRC Effective Company Stewardship: The Next Steps (September 2011)
- FRC Consultation Document: Revisions to the UK Corporate Governance Code and Guidance on Audit Committees (April 2012)
- FRC, ICAS and CAA publishes report on Audit Committees – Walk the Line: Discussions and insights with leading audit committee members (February 2012)
- FRC’s Code of Practice for the relationship between the external auditor and the supervisor (‘the Code’) (February 2011)
Auditor Reporting Working Group Links
- FRC issues revised auditing standards to enhance communications to audit committees and auditor reporting (September 28, 2012)
- FRC publishes updates to UK Corporate Governance Code and Stewardship Code (September 28, 2012)
- Invitation to Comment: IAASB Indicates Future Direction of Improved Auditor Reporting; Consults on Value, Viability, and Illustrative Report (June 22, 2012)
- Sharman panel publishes final report and recommendations – June 13, 2012
- IAASB’s Auditor Reporting Project
- CPAB responds to IAASB paper on Auditor Reporting (September 2011)
- PCAOB Roundtable on Auditor's Reporting Model (September 2011)
- PCAOB’s Concept Release on Possible Revisions to PCAOB Standards Related to Reports on Audited Financial Statements and Related Amendments to PCAOB Standards (June 2011)
- IAASB’s Enhancing the Value of Auditor Reporting: Exploring Options for Change – Consultation Paper (May 2011)
- FRC’s Effective Company Stewardship: Enhancing Corporate Reporting and Audit (January 2011)
- FRC Effective Company Stewardship: The Next Steps (September 2011)
Auditor Independence Working Group Links
- AASB’s Bulletin – Enhancing Professional Skepticism (February 2012)
- CPAB responds to PCAOB Concept Release on Auditor Independence and Firm Rotation (December 2011)-
- IAASB’s Staff Questions & Answers – Professional Skepticism in an Audit of Financial Statements (February 2012)
- FRC’s Auditing Practices Board (APB) publishes paper on professional scepticism in the audit (March 2012)
- PCAOB’s Concept Release on Auditor Independence and Audit Firm Rotation (August 2011)
