Audit committee guide to audit quality indicators

Take advantage of this useful step-by-step guide that will help audit committees and management identify relevant AQIs, and understand how they can be used to spark discussions about improving audit quality.

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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.