About the FRC Videos & Podcasts Kate O'Neill and Claire Lindridge discuss the consultation for the Audit Quality Indicators

Kate O'Neill and Claire Lindridge discuss the consultation for the Audit Quality Indicators

03 August 2022

In this episode Kate O'Neill (Director of Stakeholder Engagement and Corporate Affairs) and Claire Lindridge (Director of Audit Market Supervision) discuss the recently launched consultation for the Audit Quality Indicators.

AQIs are quantitative and qualitative measures of external audit quality, including both inputs and outputs. They indicate the firm’s historical, present or future ability to perform quality audits, as well as providing insights into audit quality when read with other AQIs and relevant context.