Friday 6 December 2013
New Zealand: FMA publishes audit quality report
The Financial Markets Authority has published its audit quality review report for the year ended 30 June 2013, based upon an assessment of the internal quality control systems and individual audit files of nine audit firms: see here (pdf). Areas for improvement have been identified, including auditor independence and ethical issues; auditor quality monitoring; audit documentation and evidence; and the use of professional scepticism.
Labels:
audit,
auditors,
financial markets authority,
new zealand
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