The Auditing Standards Committee of the Auditing Section of the American Accounting Association’s Response to the International Auditing and Assurance Standard’s Board’s Invitation to Comment: Enhancing Audit Quality in the Public Interest

Christine Earley; Karen Hooks; Jennifer Joe; Paul Polinski; Zabihollah Rezaee; Pamela Roush; Kerri-Ann Sanderson; Yi-Jing Wu

doi:1936-1270

The Auditing Standards Committee of the Auditing Section of the American Accounting Association’s Response to the International Auditing and Assurance Standard’s Board’s Invitation to Comment: Enhancing Audit Quality in the Public Interest

Christine Earley
, Karen Hooks
, Jennifer Joe
, Paul Polinski
, Zabihollah Rezaee
, Pamela Roush
, Kerri-Ann Sanderson
, Yi-Jing Wu

Accounting

Research output: Contribution to journal › Article

Abstract

On December 17, 2015, the International Auditing and Assurance Standards Board (IAASB) issued an Invitation to Comment entitled, Enhancing Audit Quality in the Public Interest: A Focus on Professional Skepticism, Quality Control and Group Audits (hereafter, the ITC). The ITC highlight's the IAASB's discussions regarding the three separate, but related, topics; professional skepticism, quality control, and group audits, in order to solicit feedback on these topics from various stakeholders. The ITC also discusses potential standard-setting activities the IAASB could take to enhance audit quality. The comment period ended on May 16, 2016. This commentary summarizes the contributors' views on selected questions posed in the ITC.

Original language	English
Pages (from-to)	C1-C25
Journal	Current Issues in Auditing
Volume	11
Issue number	1
DOIs	https://doi.org/1936-1270
State	Published - 2017

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Earley, C., Hooks, K., Joe, J., Polinski, P., Rezaee, Z., Roush, P., Sanderson, K.-A., & Wu, Y.-J. (2017). The Auditing Standards Committee of the Auditing Section of the American Accounting Association’s Response to the International Auditing and Assurance Standard’s Board’s Invitation to Comment: Enhancing Audit Quality in the Public Interest. Current Issues in Auditing, 11(1), C1-C25. https://doi.org/1936-1270

Earley, Christine ; Hooks, Karen ; Joe, Jennifer et al. / The Auditing Standards Committee of the Auditing Section of the American Accounting Association’s Response to the International Auditing and Assurance Standard’s Board’s Invitation to Comment: Enhancing Audit Quality in the Public Interest. In: Current Issues in Auditing. 2017 ; Vol. 11, No. 1. pp. C1-C25.

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title = "The Auditing Standards Committee of the Auditing Section of the American Accounting Association{\textquoteright}s Response to the International Auditing and Assurance Standard{\textquoteright}s Board{\textquoteright}s Invitation to Comment: Enhancing Audit Quality in the Public Interest",

abstract = "On December 17, 2015, the International Auditing and Assurance Standards Board (IAASB) issued an Invitation to Comment entitled, Enhancing Audit Quality in the Public Interest: A Focus on Professional Skepticism, Quality Control and Group Audits (hereafter, the ITC). The ITC highlight's the IAASB's discussions regarding the three separate, but related, topics; professional skepticism, quality control, and group audits, in order to solicit feedback on these topics from various stakeholders. The ITC also discusses potential standard-setting activities the IAASB could take to enhance audit quality. The comment period ended on May 16, 2016. This commentary summarizes the contributors' views on selected questions posed in the ITC.",

author = "Christine Earley and Karen Hooks and Jennifer Joe and Paul Polinski and Zabihollah Rezaee and Pamela Roush and Kerri-Ann Sanderson and Yi-Jing Wu",

year = "2017",

doi = "1936-1270",

language = "English",

volume = "11",

pages = "C1--C25",

journal = "Current Issues in Auditing",

number = "1",

}

Earley, C, Hooks, K, Joe, J, Polinski, P, Rezaee, Z, Roush, P, Sanderson, K-A & Wu, Y-J 2017, 'The Auditing Standards Committee of the Auditing Section of the American Accounting Association’s Response to the International Auditing and Assurance Standard’s Board’s Invitation to Comment: Enhancing Audit Quality in the Public Interest', Current Issues in Auditing, vol. 11, no. 1, pp. C1-C25. https://doi.org/1936-1270

The Auditing Standards Committee of the Auditing Section of the American Accounting Association’s Response to the International Auditing and Assurance Standard’s Board’s Invitation to Comment: Enhancing Audit Quality in the Public Interest. / Earley, Christine; Hooks, Karen; Joe, Jennifer et al.
In: Current Issues in Auditing, Vol. 11, No. 1, 2017, p. C1-C25.

Research output: Contribution to journal › Article

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AU - Earley, Christine

AU - Hooks, Karen

AU - Joe, Jennifer

AU - Polinski, Paul

AU - Rezaee, Zabihollah

AU - Roush, Pamela

AU - Sanderson, Kerri-Ann

AU - Wu, Yi-Jing

PY - 2017

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N2 - On December 17, 2015, the International Auditing and Assurance Standards Board (IAASB) issued an Invitation to Comment entitled, Enhancing Audit Quality in the Public Interest: A Focus on Professional Skepticism, Quality Control and Group Audits (hereafter, the ITC). The ITC highlight's the IAASB's discussions regarding the three separate, but related, topics; professional skepticism, quality control, and group audits, in order to solicit feedback on these topics from various stakeholders. The ITC also discusses potential standard-setting activities the IAASB could take to enhance audit quality. The comment period ended on May 16, 2016. This commentary summarizes the contributors' views on selected questions posed in the ITC.

AB - On December 17, 2015, the International Auditing and Assurance Standards Board (IAASB) issued an Invitation to Comment entitled, Enhancing Audit Quality in the Public Interest: A Focus on Professional Skepticism, Quality Control and Group Audits (hereafter, the ITC). The ITC highlight's the IAASB's discussions regarding the three separate, but related, topics; professional skepticism, quality control, and group audits, in order to solicit feedback on these topics from various stakeholders. The ITC also discusses potential standard-setting activities the IAASB could take to enhance audit quality. The comment period ended on May 16, 2016. This commentary summarizes the contributors' views on selected questions posed in the ITC.

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U2 - 1936-1270

DO - 1936-1270

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SP - C1-C25

JO - Current Issues in Auditing

JF - Current Issues in Auditing

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ER -

Earley C, Hooks K, Joe J, Polinski P, Rezaee Z, Roush P et al. The Auditing Standards Committee of the Auditing Section of the American Accounting Association’s Response to the International Auditing and Assurance Standard’s Board’s Invitation to Comment: Enhancing Audit Quality in the Public Interest. Current Issues in Auditing. 2017;11(1):C1-C25. doi: 1936-1270

The Auditing Standards Committee of the Auditing Section of the American Accounting Association’s Response to the International Auditing and Assurance Standard’s Board’s Invitation to Comment: Enhancing Audit Quality in the Public Interest

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