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'Tone at the top' can influence audit quality

  • IFAC (International Federation of Accountants) (lt gray) Image

10 Dec 2007

A study by the Transnational Auditors Committee (TAC) of the Forum of Firms, a body within the International Federation of Accountants, examines how setting the right tone can positively influence audit quality.

The Forum of Firms is an association of networks of international accounting firms that perform transnational audits. The study, titled Tone at the Top and Audit Quality, explores current practices among members of the Forum of Firms. This good practice guidance paper has been prepared based on the input of ten TAC members, who represent some of the largest international networks. TAC members granted interviews and supplied background materials that have been summarised in this paper on a non-attributed basis. Click for:


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