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
Thematics and observations
IAASA has performed reviews of findings in thematic areas. The papers below set out IAASA’s observations and expectations for auditors in these thematic areas.
ISA 701 – Thematic Review
AQU – The audit of accounting estimates
Transparency Reporting – Thematic Review