Quality Assurance Review Reports

Quality assurance review reports set out the results of IAASA's inspections of Public Interest Entity Audit Firms’ overall audit systems of quality control, and of a sample of each firm’s audits of PIEs to establish how those systems are operating.  Before reviewing the reports, IAASA recommends the readers review the associated Guide below.

• Guide to IAASA’s reports on the quality assurance review of public-interest entity audit firms

• Access to the 2019 Reports

• ISA 701 – Thematic Review

• AQU – The audit of accounting estimates