Guide for users of IAASA’s quality assurance review reports
IAASA has published a guide to assist readers in understanding the quality assurance review reports (QAR reports). The guide sets out what users can expect from the QAR reports and explains how the inspection process drives the form and content of the reports. Guide available here.
2021 QAR Reports
The quality assurance review reports below summarise IAASA’s findings arising from the quality assurance reviews of the public-interest entity audit firms that took place in 2021. These reports set out the results of IAASA's inspections of the firms’ overall systems of audit quality control and of a sample of audits of PIEs.