Quality Assurance

CPA Afghanistan is a regulatory body for the accountancy profession in Afghanistan. The Professional Conduct Department and Professional Conduct Committee of CPA Afghanistan are responsible for carrying out the inspections on licensed audit firms to ensure that audit practitioners are adhering to international auditing standards, as well as other legal and regulatory requirements when they perform their audit work.

In carrying out their audit work in accordance with international auditing standards, auditors are required to exercise their skills with due care and diligence to avoid any risk of negligence associated with their work that may affect their professional reputation and credibility. Auditors demonstrate their skills through the application of professional skepticism, analytical review and good professional judgement skills, leading to high audit quality.