| Organisation |
Nature of organisation |
Document |
Date |
| International Auditing and Assurance Standards Board (IAASB) |
An independent standard-setting body |
Invitation to Comment, Enhancing Audit Quality in the Public Interest - A Focus on Professional Skepticism, Quality Control, and Group Audits |
2015 |
| Australian Securities and Investments Commission |
Australia’s corporate, markets and financial services regulator |
Information Sheet 184 - Audit transparency reports |
2013 |
| Canadian Public Accountability Board |
A national body organized by the Canadian Securities Administrators which oversees Canadian accounting firms performing auditing work. |
Transparency into the Audit – Audit Quality Indicators and Transparency Reporting |
2016 |
| EY (UK) |
Audit firm |
EU audit legislation |
2016 |
| EY (US) |
Audit firm |
EY Center for Board Matters - SEC and PCAOB actions to increase transparency of the audit process |
2015 |
| Financial Reporting Council |
UK's and Ireland's independent regulator responsible for promoting high quality corporate governance and reporting |
Transparency Reporting by Auditors of Public Interest Entities - Review of Mandatory Reports |
2015 |
| Emerald Publishing |
A global publisher linking research and practice |
Transparency report disclosure by Australian audit firms and opportunities for research |
2015 |
| KPMG |
Audit firm |
Shedding light on EU Audit Legislation |
2017 |
| International Organisation of Securities Commissions (IOSCO) |
The global standard setter for securities markets regulation |
Transparency of Firms that Audit Public Companies |
2015 |
| ACCA (Association of Chartered Certified Accountants) |
Global body for professional accountants |
Tenets of a quality audit |
2018 |
| Accounting and Corporate Regulatory Authority |
A statutory board under the Ministry of Finance of the Singapore Government |
Guidance to Audit Committees On ACRA’s Audit Quality Indicators Disclosure Framework |
2015 |
| Accounting and Corporate Regulatory Authority and Certified Practising Accountant (CPA) Australia |
A statutory board under the Ministry of Finance of the Singapore Government / A professional accounting body in Australia |
Deepening The Audit Quality Conversation |
2015 |
| Accounting and Corporate Regulatory Authority |
A statutory board under the Ministry of Finance of the Singapore Government |
Guidance to Audit Firms On ACRA’s Audit Quality Indicators Disclosure Framework |
2015 |
| American Institute of Certified Public Accountants |
The national professional organization of Certified Public Accountants in the United States |
Enhancing Audit Quality: 2016 highlights and progress
Enhancing Audit Quality: 2017 highlights and progress
Enhancing Audit Quality: 2018 Mid-Year Progress Report
|
2016
2017
2018
|
| Audit Committee Forum |
A technical resource and sounding board for audit committee members and senior management |
The evaluation of the external auditor’s audit of the financial statements |
2015 |
| Centre for Audit Quality |
An autonomous, nonpartisan, non-profit public policy advocacy organization based in Washington, DC |
Audit Quality Indicators – The Journey and Path Ahead |
2016 |
| Centre for Audit Quality |
An autonomous, nonpartisan, non-profit public policy advocacy organization based in Washington, DC |
Year in Review 2017 |
2018 |
| Canadian Public Accountability Board |
A national body organized by the Canadian Securities Administrators which oversees Canadian accounting firms performing auditing work |
2016 Big Four Inspections Report |
2016 |
| Canadian Public Accountability Board |
A national body organized by the Canadian Securities Administrators which oversees Canadian accounting firms performing auditing work. |
2016 Audit Quality Indicators Pilot Project Interim Report
2017 Audit Quality Indicators Pilot Project Interim Update
|
2016
2017
|
| Canadian Public Accountability Board |
A national body organized by the Canadian Securities Administrators which oversees Canadian accounting firms performing auditing work. |
Transparency into the Audit – Audit Quality Indicators and Transparency Reporting |
2016 |
| Deloitte Canada |
Audit firm |
Optimizing the value of audit quality indicators - Lessons we have learned |
2017 |
| Deloitte Canada |
Audit firm |
2017 Audit Quality Report - Advancing quality, for today and tomorrow |
2017 |
| Accountancy Europe (formerly the FEE (Federation of European Accountants)) |
International NPO representing institutes of professional accountants and auditors from Europe |
Overview of Audit Quality Indicators Initiatives - Update to December 2015 edition |
2016 |
| Financial Reporting Council |
UK's and Ireland's independent regulator responsible for promoting high quality corporate governance and reporting |
Audit Quality Thematic Review - Firms’ audit quality monitoring
Audit Quality Thematic Review - Engagement Quality Control Reviews
FRC - Audit-Quality-Thematic-Review-Root-Cause-Analysis
FRC provides aid to Audit Committees in evaluating audit quality
Audit Quality Practice Aid for audit committees
The Audit Quality Framework and initial feedback
Feedback paper – Promoting Audit Quality
Discussion paper – Promoting Audit Quality
|
2016
2016
2016
2015
2015
2008
2007
2006
|
| International Auditing and Assurance Standards Board (IAASB) |
An independent standard-setting body |
A Framework for Audit Quality: Key Elements that Create an Environment for Audit Quality |
2014 |
| Institutional Investor Advisory Services |
Advisory firm in India |
Auditing the Auditors: Audit Quality Indicators |
2017 |
| Institute of Directors – Southern Africa |
Professional body and a non-profit company (NPC) that exists to promote corporate governance |
Guidelines for Audit Committees on auditor independence relating to non-audit services by the external auditor |
2012 |
| Institute of Directors – Southern Africa |
Professional body and a non-profit company (NPC) that exists to promote corporate governance |
Guidelines for assessing the performance of an audit committee |
- |
| Institute of Directors – Southern Africa |
Professional body and a non-profit company (NPC) that exists to promote corporate governance |
Draft King IV Report on Corporate Governance for South Africa |
2016 |
| International Organisation of Securities Commissions (IOSCO) |
The global standard setter for securities markets regulation |
IOSCO Consultation Report on Good Practices for Audit Committees in Supporting Audit Quality |
2018 |
| International Organisation of Securities Commissions (IOSCO) |
The global standard setter for securities markets regulation |
Survey Report on Audit Committee Oversight of Auditors |
2016 |
| International Organisation of Securities Commissions (IOSCO) |
The global standard setter for securities markets regulation |
Transparency of Firms that Audit Public Companies |
2015 |
| Nederlandse Beroepsorganisatie van Accountants (NBA) |
Organization that promotes the good professional practice of its members (chartered accountants and Accountants-Administration consultants) |
Disclosure of Audit Quality Factors |
2016 |
| Public Company Accounting Oversight Board |
A non-profit corporation created by the Sarbanes–Oxley Act of 2002 to oversee the audits of public companies |
Concept Release on Audit Quality Indicators |
2015 |
| Public Sector Audit Committee Forum |
An organization that raises awareness of matters that relate to the function, duties and composition of public sector audit committees |
The role of audit committees in relation to the external and internal audit process |
2015 |
| International Forum of Independent Audit Regulators (IFIAR) |
International Forum of Independent Audit Regulators |
Audit Committees and Audit Quality: Trends and Possible Areas for Further Consideration |
2015 |
| EY (UK) |
Audit firm |
EY - Transparency Report, 30 June 2016 – volume 1
EY - Transparency Report, 30 June 2016 – volume 2
|
2016 |
| Deloitte LLP (UK) |
Audit firm |
Deloitte LLP - Audit Transparency Report, 31 May 2016 |
2016 |
