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Governance in focus – Effectiveness of the external audit process – 2021 framework

Published on: 03 Sep 2021

The importance of the audit committee’s focus on audit appointment, audit quality and the effectiveness of the external audit process continues to increase. Indeed, it is more important than ever that the audit committee should be able to make their assessment of audit quality with confidence, as it is a key part of the audit committee’s role to scrutinise the quality of the external audit on behalf of shareholders. This concise set of just twenty-five questions for audit committees and ten questions for material component management to consider has been updated to reflect the fast-moving world of audit and reporting.


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