About IAASA
The quality assurance review reports below summarise IAASA’s findings arising from the quality assurance reviews of the public-interest entity audit firms. The report’s themselves are organised by inspection year and 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.
Please also see the published user 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 to IAASA’s reports on the quality assurance review of public-interest entity audit firms