The Audit Code of Practice serves as the foundational document for audit professionals operating in Belgium, providing comprehensive guidance on conducting statutory audits in compliance with both Belgian and European Union requirements. This document becomes relevant when audit firms need authoritative guidance on methodology, quality control, ethics, and professional standards. The Code integrates requirements from multiple sources, including the Belgian Company Code, EU regulations, and professional standards issued by the Belgian Institute of Registered Auditors (IBR/IRE). It is particularly essential for ensuring consistency in audit quality, maintaining professional standards, and implementing effective quality control systems across audit engagements in Belgium.
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1. Purpose and Scope: Defines the purpose of the Code of Practice and its applicability to different types of audit engagements
2. Regulatory Framework: Overview of relevant Belgian and EU legislation, professional standards, and regulatory requirements
3. Professional Standards: Details of mandatory professional standards, including ISAs and local Belgian requirements
4. Independence and Ethics: Requirements for maintaining independence and ethical conduct in accordance with Belgian law and international standards
5. Quality Control: Mandatory quality control procedures and systems required for audit firms
6. Audit Methodology: Standard methodology and approach for conducting audits in compliance with Belgian requirements
7. Documentation Requirements: Mandatory documentation standards and retention requirements
8. Reporting Requirements: Standards for audit reports and other mandatory communications
9. Professional Competence: Requirements for maintaining professional competence and continuous professional development
10. Monitoring and Compliance: Procedures for monitoring compliance with the Code and handling violations
1. Specialist Industry Guidance: Additional requirements for specific industries such as financial institutions or listed companies
2. Group Audits: Specific requirements for group audits involving multiple jurisdictions
3. IT Audit Requirements: Specific guidance for auditing IT systems and digital environments
4. Small Entity Considerations: Modified requirements and guidance for audits of smaller entities
5. Public Interest Entity Requirements: Additional requirements for audits of public interest entities
1. Appendix A - Quality Control Checklists: Standard checklists for implementing quality control procedures
2. Appendix B - Independence Declaration Templates: Standard forms for documenting independence considerations
3. Appendix C - Audit Documentation Templates: Standard templates for audit working papers
4. Appendix D - Report Templates: Standard templates for various types of audit reports
5. Schedule 1 - Professional Standards Reference: Detailed reference to applicable professional standards
6. Schedule 2 - Regulatory Requirements Matrix: Matrix of specific Belgian regulatory requirements and their implementation
7. Schedule 3 - Ethics Guidelines: Detailed guidelines for ethical decision-making
8. Schedule 4 - Quality Review Programs: Detailed procedures for internal and external quality reviews
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