Auditors Audit and Assurance Promoting Audit Quality

Promoting Audit Quality


  • The updated Audit Quality Practice Aid is designed to assist audit committees in evaluating audit quality in their assessment of the effectiveness of the external audit process. It describes a framework that focuses on understanding and challenging how the auditor demonstrates the effectiveness of key professional judgments made throughout the audit and how these might be supported by evidence of critical auditor competencies. It sets out practical suggestions on how audit committees might tailor their evaluation and gives examples of questions they might ask. In this update, sections have also been added on the audit tender process and matters to cover in audit committee reporting. - Audit Quality Practice Aid for audit committees (December 2019) (PDF)

  • Published 2019 - Achieving high quality audits Letter to Audit Firms (PDF)