The World Bank Audit Firm Assessment Questionnaire
Assessment of audit firms in the Africa Region
The Bank’s financial management Bank Procedures (BP) and Operations Policy (OP)
(BP/OP 10.00) require that auditors of Bank-financed operations should be acceptable to
the Bank. The Bank in this regard will be conducting an assessment of audit firms based
on International Standard on Quality Control 1 (ISQC 1) issued by the International
Auditing and Assurance Standards Board (IAASB) for assessing audit firms. In order to
participate in the assessment, you will need to fill in information requested in the Quality
Control Questionnaire below.
QUALITY CONTROL QUESTIONNAIRE (QCQ)
The purpose of the QCQ is to obtain information about the quality control policies and
procedures in place at the audit firm level. This questionnaire is organized around the
elements detailed in the International Standard on Quality Control 1 (ISQC 1). For each
element, firms should submit a narrative description in clear and concise wording, of
their firms’ relevant quality control policies and procedures. Using the electronic form,
firms are required to enter their responses to each of the following elements:
1. Leadership responsibilities for quality within the firm;
2. Ethical requirements;
3. Acceptance and continuation of client relationships and specific engagements;
4. Human resources;
5. Engagement performance; and
If any firm believes that an aspect is not applicable to it, the firm should explain its
reasoning in the space provided for the response. Submission of actual policies and
procedures is not being requested nor would such submission be a substitute for
responding to each question. All information required by this document will be treated as
confidential by the World Bank.
Name of firm
Name of Chief Executive Officer
Name of Quality Control Partner/Director
If the firm is a member of a Network of Firms, please provide: 1) the name of the Network and 2) physical street address of a) the other member firms of the network and b) where central administration of the Network is based:
If the firm is a member of an Association of Firms, please give 1) the name of the Association and 2) physical street address of a) the other member firms of the network and b) where central administration of the Association is based:
Partnership or proprietorship?
Document completed by
(Full name and position)
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