This paper presents an overview of selected recent initiatives on audit quality indicators (AQIs) in Europe and beyond. These have been initiated by different types of organisations, including regulators, oversight bodies, professional bodies, and independent forums. There exist also differences in terms of their intended users and transparency.
The publication aims to advance the European and global discussions on how to define, measure and improve audit quality. Accountancy Europe is actively working on this topic and will continue to contribute to the debate with evidence-based facts and constructive recommendations.
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