Introduced in 2013, thematic reviews supplement our annual programme of reviews of individual audit firms.
In a thematic review we look at firms’ policies and procedures in respect of a specific area or aspect of the audit or firm-wide procedures to make comparisons between firms with a view to identifying both good practice and areas of common weakness.
The reviews are deliberately narrow in scope, and are chosen to focus on an aspect of audit or firm-wide procedures in greater depth than is generally possible in our review of audits.
AQR Thematic Review - Use of Audit Quality Indicators - Early warning systems need to be enhanced to drive improvements in audit quality (PDF)
AQR Thematic Review - The use of Technology in the audit of financial statements (PDF)
AQR Thematic Review - Transparency Reporting (PDF)
Audit Quality Thematic Review: Other Information in the Annual Report (PDF)
Audit Culture Thematic Review (PDF)
Firms' audit quality control procedures and other audit quality initiatives (PDF)
The Use of Data Analytics in the Audit of Financial Statements (PDF)
Root Cause Analysis (PDF)
Engagement Quality Control Reviews (PDF)
Firms' audit quality monitoring (PDF)
The audit of loan loss provisions and related IT controls in banks and building societies (PDF)
Fraud Risks and Laws and Regulations (PDF)