Protecting the public purse

Audit quality

We are committed to ensuring that the quality of the audit work provided by our suppliers is of the highest standards. To promote transparency and encourage best practice, we provide a number of reports on the assessments we make:


Quality Review Programme annual reports

2012/13 audits

The Regulatory compliance and quality review programme: Annual report 2014 is now available for you to review.

2011/12 audits

For our reviews of the 2011/12 audits we have relied on:

  • suppliers’ systems for ensuring compliance with our regulatory requirements;
  • the work of the Financial Reporting Council; and
  • suppliers’ internal quality monitoring reviews.

The 2011/12 audits were the last year of Audit Practice audits and staff transferred to the firms on 1 November 2012, the Regulatory compliance and quality review programme: Annual report 2013 is now available for you to review.

2010/11 audits

The ‘Quality Review Programme: Annual Report 2012‘ sets out the results of our review of the quality of work of all our audit suppliers on the 2010/11 audits. It provides conclusions on the quality of audit work on:

  • financial statements;
  • whole of government accounts returns;
  • value for money (VFM) conclusions;
  • health quality accounts; and
  • certification of claims and returns for grant-paying bodies.

Our key findings are the risks of audit failure remain low and suppliers are meeting the Commission’s regulatory requirements and continuing to produce work to an acceptable standard.

Earlier audit years

Quality review programme: Annual report 2011 ( PDF, 876kb )

Quality review programme: Annual report 2010 ( PDF, 641kb )

Audit Quality Review Process: Annual report 2009 ( PDF, 269kb )

The Audit Commission’s quality review process: Annual report 2007/08 ( PDF, 285kb )


‘Annual regulatory compliance and quality’ and ‘Regime compliance monitoring’ reports

‘Annual regulatory compliance and quality’ and ‘Regime compliance monitoring’ reports are available for the following firms:

Principal audits