Thematic Inspections
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.
December 2018
Audit Quality Thematic Review: Other Information in the Annual Report (PDF)
May 2018
Audit Culture Thematic Review
December 2017
Materiality (PDF)
March 2017
Firms' audit quality control procedures and other audit quality initiatives (PDF)
January 2017
The Use of Data Analytics in the Audit of Financial Statements (PDF)
September 2016
Root Cause Analysis (PDF)
February 2016
Engagement Quality Control Reviews (PDF)
January 2016
Firms' audit quality monitoring (PDF)
December 2014
The audit of loan loss provisions and related IT controls in banks and building societies (PDF)
January 2014
Fraud Risks and Laws and Regulations (PDF)
December 2013
Materiality (PDF)