Audit Quality

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

2020 Reports

2019  Reports

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

Cash and cash equivalents insights series