Find out more about the AQF's Shareholder involvement series and download the prospectus and all five publications
In 2005 the AQF started a discussion about competition and choice in the audit market with this publication in the Shareholder involvement series.
The Financial Reporting Council and the Department for Trade and Industry both continued the debate.
How can shareholders be empowered to put questions to auditors of listed companies? This report sets out a policy proposal to improve transparency by enabling shareholders to put questions on relevant matters to auditors of listed companies at AGMs.
How can boards and auditors provide greater transparency around the terms of the audit engagement and give shareholders greater insight into the audit approach and work? This report sets out a policy proposal to disclose the contractual terms in audit engagement letters.
Should individual partners signing audit reports be identified as well as the firm appointed as the auditor? This report sets out a policy proposal to improve transparency by disclosing the names of individual partners signing audit reports.
How can auditors’ letters of resignation be made as transparent as possible? This report sets out a policy proposal to disclose more information in auditor resignation letters.
This report from the Audit and Assurance Faculty brings together leading edge thinking from a wide range of acknowledged practitioners, identifying vital ingredients that contribute to audit quality.