During 2017, CPAB inspected 45 firms in total and 154 engagement files. For the 14 firms inspected annually, CPAB inspected 128 files and identified significant inspection findings in 15 of these files. In addition, CPAB inspected 26 files at 31 other firms and identified significant inspection findings in 13 files.
Ten other firms are subject to annual inspection because they audit over 100 reporting issuers; these firms represent 1.5 per cent of reporting issuers by market capitalization.
The remaining firms, which are primarily subject to triennial inspection, represent 0.5 per cent of reporting issuers by market capitalization.
2017 Annual Inspections Report.
CPAB releases 2017 Annual Report.
2017 Audit Quality Indicators Pilot Project – Summary Interim Report.
2017 Financial Institutions Forum Highlights.
CPAB Board of Directors Introduces Carol Paradine as New Chief Executive Officer.
CPAB releases 2017 Big Four firm public inspections report.
2017-2018 Upcoming Audit Quality Projects.
2017 Oil & Gas Industry Forum Highlights.
2017 Real Estate Industry Forum Highlights.
2017 Mining Industry Forum Highlights.
2017 Audit Quality Symposium Key Messages.
CPAB releases 2016 Annual Report.
CPAB releases 2016 Annual Inspections Report.
This report outlines our current findings regarding AQIs based on observations of participants in CPAB’s 2016 AQI Pilot Project. A summary is also available.
This summary highlights observations of participants in CPAB’s 2016 AQI Pilot Project. The full report is also available.
CPAB releases 2016 Big Four firm public inspections report.
A summary of the results of the 2016 CPAB Protocol Feedback Survey.
CPAB releases 2015 Annual Inspections Report.
CPAB releases 2015 Annual Report.
CPAB’s 2015 Stakeholder Survey Summary of Results.
CPAB releases 2015 Big Four firm public inspections report.
Audit regulators and the profession continue to enhance the reliability of statutory auditing. But is external auditing losing its relevance?
This paper considers current trends in six key areas, with a particular focus in some areas on the global Big Four network firms.
CPAB special report on inspections of audits of companies with operations in foreign jurisdictions, general improvement noted.
See how the 2014 Audit Quality Symposium participants voted on key questions relating to audit quality.
CPAB’s Response to the IAASB’s Proposed Strategy for 2015-2019 and The IAASB’s Proposed Work Program for 2015-2016.