Audit quality – how to raise the bar
The evolving debate about audit quality is complex. Audit quality transcends national boundaries, and this essay is a contribution to the global debate. The essay highlights the role and responsibilities of all of those involved in the audit quality supply chain and the steps everyone can take to improve audit quality. It looks at who owns audit quality, its important behavioural aspects and the wider structural drivers that affect it.
|Division||Audit & Assurance|
The Quality Management Standards
|Date||27 April 2021|