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Global challenges

Find out more about the AQF’s Global Challenges series and download the prospectus and debate notes.


The programmes on Shareholder Involvement, Fundamentals and Evolution provide a platform for the current work of the Audit Quality Forum on Global challenges in three areas:

  • Audit market needs
  • Audit performance
  • Auditing financial information


The Forum is currently focussed on its fourth work programme, Global Challenges. The series covers:

Download Global challenges prospectus

Audit Quality Global challenges.

  • How national infrastructures affect audit quality
  • What makes financial statements reliable
  • The auditor’s potential role in managing systemic risk
  • The provision of non-audit services by auditors

Providing Direction

October 2010: International consistency

This paper explores the particular challenges posed by differences in national environments for international consistency in audit quality.

Promoting dialogue

April 2012 debate: Audit Communication

How should auditor communication and audit reporting be improved?

July 2011 debate: promoting audit quality

How can audit quality be promoted?

July 2011 debate: Promoting innovation in audit reporting and communication

The Audit Quality Forum session on 24 April addressed the audit implications of enhancing reliability together with a panel debate on how to improve of audit communication and reporting, and the need for innovation.