Audit Quality Indicators: Journey and Path Ahead

Released in January 2016, Audit Quality Indicators: The Journey and Path Ahead provides insights from a global series of roundtable discussions with audit committee members and other stakeholders on a potential set of audit quality indicators (AQIs). This outreach, together with the results from pilot testing of the CAQ’s Approach to Audit Quality Indicators, suggests a path forward on efforts to identify the most effective way to determine and assess audit quality.