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Audit Committee Brief — AQIs: Measuring quality through metrics

Published on: Mar 19, 2015

The idea of establishing measures of audit quality that can be used by stakeholders in the audit process, including audit committees, has been discussed since at least 2008. This year promises to be a significant one for this topic, as there are several active projects focused on the question of whether metrics that provide insight into audit quality (often referred to as audit quality indicators or AQIs) can be developed. The goals of these projects are for all stakeholders in the audit process to be aware of and agree on the fundamental elements that contribute to a quality audit, and to spur productive dialogue among the various stakeholders on how to support and enhance audit quality.

This edition provides a discussion of the ongoing AQI projects, as well as an overview of Deloitte’s pilot of internal performance indicators.


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