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Demystifying audit quality indicators

Published on: May 04, 2017

8 lessons from the CPAB AQIs pilot

For all the talk about Audit Quality, there are few definitions of it, and companies and their audit committees struggle to properly evaluate it.

At Deloitte, we audit half of the companies that participated in CPAB’s first AQI pilot. In addition, some audit committees of other clients have been independently experimenting with AQIs.

Through these interactions, we are developing a strong perspective on spurring new conversations between auditor, management and audit committee on matters critical to measuring quality throughout the execution of the audit.

This report, by taking you through eight lessons learned from our recent experiences, will assist you in asking the right questions in preparation for trying AQIs in the audit life cycle.



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