IFIAR GLOBAL SURVEY OF AUDIT INSPECTIONS

摘要

The global audit inspections body, the International Forum of Independent Audit Regulators (IFIAR), has held talks with the six largest audit networks about problems arising from recent audit inspections. Particular concerns focused on professional scepticism, group audits, revenue recognition and the role of the engagement quality control reviewer. News of the discussions between PwC, KPMG, Deloitte, Ernst & Young, Grant Thornton and BDO and IFIAR - which have been ongoing since 2010 - come as the regulators released a global audit standards' report.