Guide to audit quality and the external auditor

Guide to audit quality and the external auditor

A high-quality, independent audit is the cornerstone of investor and regulator confidence. Changing your auditor is an appropriate way to solve a quality problem, but not to solve a perception problem. KPMG encourages Board and Audit Committees to actively assess the quality of their external auditor.


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When assessing your external auditor, consider these four key categories:

  1. Quality of service and sufficiency or resource
  2. Exercise professional scepticism
  3. Independence and objectivity
  4. Communications with the Board/Audit Committee

Our Guide to audit quality and the external auditor can help identify areas of concern and act as conversation starters with the external auditors.

Download a copy of Guide to Quality Audit and External Auditor. This version is designed to be printed and handwritten.

Download the electronic form of Guide to Quality Audit and External Auditor.

© 2017 KPMG, a New Zealand partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved.

The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

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