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IAASA’s thematic review – quality of audit evidence and audit procedures performed on the financial statement disclosures
November 22, 2023IAASA has today published a thematic report outlining its key messages and recommendations for auditors, relating to the area of audit evidence and procedures performed on the financial statement disclosures, available at the following link. The report highlights the key trends arising from IAASA’s last three inspection cycles (2020 to 2022), in particular: IAASA’s YouTube … Continued
See more...IAASA’s inspection insight series 3 – Communication with Those Charged with Governance (TCWG)
October 11, 2023IAASA has today published its key messages for auditors in the area of communication with TCWG, available here. IAASA’s YouTube channel also includes a video that shares questions asked by IAASA’s audit inspectors during 2022 and 2023 in the area of communication with TCWG, the video is available below.
See more...2022 QAR Reports
March 6, 2023The 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 2022. 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. BDO Deloitte EY … Continued
See more...Audit Committee Briefing
February 17, 2023IAASA hosts an annual audit committee briefing on a wide range of topics specific to audit committees, including regulatory updates, accounting developments and sustainability reporting.
See more...23 December 2022 – Auditing related party transactions
February 2, 2023IAASA has published its key messages for auditors in the area of related parties, available here . IAASA’s YouTube channel also now includes a video that shares questions asked by IAASA’s audit inspectors during 2022 in the area of related parties, available below.
See more...2021 Quality Assurance Review report – Mazars
September 14, 2022The quality assurance review report below summarise IAASA’s findings arising from the quality assurance review of Mazars that took place in 2021. The report set out the results of IAASA’s inspection of the firm’s overall system of audit quality control and of a sample of audits of PIEs. The 2021 QAR report for Mazars is … Continued
See more...2021 Quality Assurance Review report – BDO
September 14, 2022The quality assurance review report below summarise IAASA’s findings arising from the quality assurance review of BDO that took place in 2021. The report set out the results of IAASA’s inspection of the firm’s overall system of audit quality control and of a sample of audits of PIEs. The 2021 QAR report for BDO is … Continued
See more...2021 Quality Assurance Review report – EY
September 14, 2022The quality assurance review report below summarise IAASA’s findings arising from the quality assurance review of EY that took place in 2021. The report set out the results of IAASA’s inspection of the firm’s overall system of audit quality control and of a sample of audits of PIEs. The 2021 QAR report for EY is … Continued
See more...2021 Quality Assurance Review report – KPMG
September 14, 2022The quality assurance review report below summarise IAASA’s findings arising from the quality assurance review of KPMG that took place in 2021. The report set out the results of IAASA’s inspection of the firm’s overall system of audit quality control and of a sample of audits of PIEs. The 2021 QAR report for KPMG is … Continued
See more...2021 Quality Assurance Review report – PwC
September 14, 2022The quality assurance review report below summarise IAASA’s findings arising from the quality assurance review of PricewaterhouseCoopers that took place in 2021. The report set out the results of IAASA’s inspection of the firm’s overall system of audit quality control and of a sample of audits of PIEs. The 2021 QAR report for PricewaterhouseCoopers is … Continued
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