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The audit report journey

The audit report journey

Audit reporting is moving rapidly - how far and how fast are important issues that need debate.


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Audit reports continue to evolve. The pace and extent of future change are important issues and the views of audit committee members are very relevant to that debate. 

The audit report journey puts forward the case for audit committees to consider, and engage with shareholders, about where they should be on the spectrum ranging from meeting the minimum requirements of auditing standards, through to the inclusion in the audit report of graduated findings and detailed audit risk maps. 

The report also promotes debate on the interpretation of the EU audit reform requirement for the auditor of public interest entities to report “observations, when relevant” for periods commencing on or after 17 June 2016. With implementation now underway, please join the debate and share your views below.

Read: The Audit Report Journey

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