Each year Iaasa selects a sample of audits of PIEs by seven accounting firms. PIEs include banks, insurers and companies whose shares or debt are listed on a stock exchange. Photograph: iStock
Each year Iaasa selects a sample of audits of PIEs by seven accounting firms. PIEs include banks, insurers and companies whose shares or debt are listed on a stock exchange. “Our team takes a risk-based approach to inspections, seeking to identify where there is a greater risk of poor audit performance, meaning that the results are not representative of the quality of all audits performed,” said Mr Prendergast.
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