Audit quality continues to be a key area of focus for audit firms, audit committees and regulators.
At our recent ACI Autumn Technical updates in late 2016, we asked attendees to anonymously rate various aspects of audit quality for their organisation’s most recent financial year. The areas looked at included the auditor’s focus on risk assessment, quality management, demonstration of challenge, level of independence and communication. 116 audits - both internal and external - were assessed.
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