TRANSPARENCY REPORT | AUDIT QUALITY
Audit quality indicators
Our Audit Quality Indicators (AQIs) are spread across, people, culture and processes
and are reported to the Audit Board and the PIC quarterly for discussion and challenge.
People quality indicators
It is vital that our people are aware of the importance of quality and feel they are
supported to deliver it at the highest level. Every two years we issue a quality survey
which goes to every member of the audit service line.
The staff survey is our opportunity to reach and canvass views from a large cross-
section of our business. The questions provide a unique insight into overarching areas
of focus such as leadership and governance and also operational issues and concerns
which impact our people on a day to day basis.
The survey outputs are not considered in isolation and are complemented by focus
groups to delve deeper into the full meaning of responses. This allows us to ensure the
responses are adequately tailored and reflect the dedication of our leadership to listen
and act on intelligence from the business.
These responses reinforce our belief that our people understand the importance of
audit quality and that there is the alignment of values in this regard.
AQI 2020 2018
I am conscious of how important quality is to the audit service line and the firm 99% 98%
Line managers encourage staff and partners to perform high quality audits 96% 94%
I have access to the resources I need to deliver high-quality audits 90% 90%