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Audit committee guide to audit quality indicators

Published on: Jul 31, 2018

Audit quality indicators (AQIs) have been gaining traction among audit committees and management as a way to measure various aspects of the external audit quantitatively. However, there has been limited information available to help these groups identify and evaluate appropriate AQIs.

Chartered Professional Accountants of Canada (CPA Canada), the Canadian Public Accountability Board (CPAB), the Institute of Corporate Directors (ICD) and a specially formed advisory committee jointly developed the non-authoritative guidance presented in this document to provide much-needed direction in this matter.

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