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ASIC’s Audit Inspection Program findings
Host: Claire Grayston, Policy Adviser on Audit & Assurance, CPA Australia
Guest: Doug Niven, Senior Executive leader, Financial Reporting and Audit, ASIC
Doug Niven at the Australian Securities and Investment Commission talks to Claire Grayston at CPA Australia about ASIC’s audit inspection findings for the 18 month period to December 2016, released in June 2017. Doug highlights ASIC’s key findings on audit files and firms’ quality control systems, which identifies the areas which firms can focus on in order to improve audit quality. He explains which firms are inspected, ASIC’s own quality processes and how ASIC’s findings are reviewed prior to release. He also identifies initiatives for firms to improve audit quality and the work being done internationally on tackling audit quality.