On Wed, Apr 6, 2022 at 1:43 AM Dimitris Zacharopoulos <[email protected]> wrote:
> I was mainly trying to highlight some known differences between CPA Canada > and NABs. In practice, can you please confirm whether CPA Canada performs > audit reviews against their licensed practitioners, and if so, how > frequently? As I explained, NABs actually review/assess audit cases of CAs > performed by their CABs on an annual basis. > Right, and my explanation was to try to capture that the NAB/CAB review is to a different goal, and purpose, so it's not really a comparison you can make, because they're seeking to achieve different results, following different processes. In the context of WebTrust licensing, the WebTrust team at CPA Canada would perform a review prior to the issuance of a seal to a licensee. So, in one sense, "every" report is being reviewed. However, you can't directly compare this to what the NAB is doing for the CABs, and using a term like "audit review" may be confusing without understanding the nuanced model of the approaches and differences with WebTrust (/IFAC/CPA Canada/AICPA) and ETSI (/EA/NAB/CAB). The NAB review of the CAB is not necessarily a quality review towards the particular goals of a consumer of a particular audit report (i.e. it's not a quality-control review, like WebTrust), but rather, closer to a professional conduct review (e.g. against ISO CASCO's work). This should be clear in looking at the role the Supervisory Body performs with respect to reviewing the CARs from CABs, and how that's a functionally different step and goal than the NAB assessment. -- You received this message because you are subscribed to the Google Groups "[email protected]" group. To unsubscribe from this group and stop receiving emails from it, send an email to [email protected]. To view this discussion on the web visit https://groups.google.com/a/mozilla.org/d/msgid/dev-security-policy/CAErg%3DHGzsHavnoGrZ%2B%3Dp39fBwZR1u3HrZBQe%2BRDE%3D%2BZEj054Aw%40mail.gmail.com.
