责任编辑：ACCA编辑 发表时间：2016-09-07 浏览次数：1215次
Key elements or attributes of audit quality (AQ)1 continue to be a particular focus of interest for audit regulators and standard setters after much-publicised corporate failures
This report compares the perceptions of auditors, CFOs and directors on the relative importance of 10 key audit quality attributes identified by prior research. Data was collected using online surveys and focus sessions. Considerable overlap occurs in the perceptions of the three groups, but also noteworthy differences. The focus sessions offer valuable insight into these similarities and differences. The implications of these findings for the IAASB’s A Framework for Audit Quality are also discussed.