Information on Audit Quality

Past Presentations

• Raising Audit Quality Through Challenging Times (PDF, 885KB)

• ACRA's Observations from its Firm-level and Engagement Inspections (PDF, 1.1MB)

• ACRA’s Observations from its firm level and engagement inspections (PDF, 1.28MB)
• Proposed Changes to the ACRA Code relating to Long Association of Personnel with an Audit or Assurance Client (LA provisions) (PDF, 1.28MB)

• Sharing of EP 200 Inspection Findings (PDF, 2.1MB)

• What to expect for an EP 200 inspection from ACRA (PDF, 1MB)

• Audit Regulatory Updates: Sharing by ACRA (PDF, 818KB)
• Sharing of Key Observations for EP 200 Inspections (PDF, 888KB)

• Enhancing transparency in reporting(PDF, 1.1MB)

Guidance

Guidance to Audit Firms on ACRA's Audit Quality Indicators Disclosure Framework (2020 Revised) (PDF, 708KB)

Research Reports

• Talent Attraction and Retention in Larger Accounting Firms (PDF, 2MB)
• Into the Minds of Investors - Investors' views of Financial Reporting, Audit and Corporate Governance
(PDF, 810KB)