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What is Understanding Audit Quality Challenges about?

Audit quality is a perpetual issue for auditors as regulatory reviews often find that audits are not always of high quality. Audit firms face pressures that can compromise quality, such as tight deadlines and fee restrictions, competence issues, and ethical dilemmas. Examples include fee pressures leading to reduced work; offshoring some procedures to lower-cost locations; using inexperienced staff for key reviews; and threats to objectivity from non-audit services. Regulators are working to promote quality

Author

Stavri Makri Smirilli

Language

EN