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2023 QAR Reports

March 11, 2024

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 2023. These reports set out the results of IAASA’s inspections of the firms’ overall systems of audit quality management and of a sample of audits of PIEs. BDO Deloitte EY … Continued

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IAASA’s inspection insight series 4 – Engagement Quality Reviews

February 26, 2024

IAASA’s Audit Quality Unit evaluated the quality of EQRs for each audit selected for inspection in 2023, available here. IAASA’s YouTube channel also includes a video on EQRS available here.

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IAASA report: Materiality in the context of an audit – Report on the CEAOB Survey for Ireland

December 19, 2023

IAASA has today published a report presenting the results of specified work completed by the competent authority in relation to materiality in the context of an audit. The report sets out key observations and includes recommendations that Audit Committees should consider in the context of their entity, and recommendations that Auditors should consider in performing … Continued

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IAASA’s thematic review – quality of audit evidence and audit procedures performed on the financial statement disclosures

November 22, 2023

IAASA 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

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IAASA’s inspection insight series 3 – Communication with Those Charged with Governance (TCWG)

October 11, 2023

IAASA 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.

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2022 QAR Reports

March 6, 2023

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 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

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Audit Committee Briefing

February 17, 2023

IAASA hosts an annual audit committee briefing on a wide range of topics specific to audit committees, including regulatory updates, accounting developments and sustainability reporting.

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23 December 2022 – Auditing related party transactions

February 2, 2023

IAASA 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.

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2021 Quality Assurance Review report – KPMG

September 14, 2022

The 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

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2021 Quality Assurance Review report – PwC

September 14, 2022

The 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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