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            Supporting International Standards

            Audit Quality in a Multidisciplinary Firm

            September 25, 2019

            Developed in partnership with Chartered Accountants Australia and New Zealand (CA ANZ) and the Association of Chartered Certified Accountants (ACCA), this report looks at the evidence surrounding the multidisciplinary model and its relationship with audit quality.

            It draws from leading academic literature, policy and expert views, and an in-depth study of how regulators worldwide manage risk.

            What the Evidence Shows

            As users of corporate reports demand more information on a broader range of matters, professional services firms have risen to the challenge. The advent of the multidisciplinary firm is the response to meeting current business needs and anticipating emerging demands.

            The report shows, by review of research and other related literature, that the multidisciplinary model is one of the best mechanisms to develop the skills, expertise and consistency needed for quality audits. This report is meant to contribute constructively to the international debate on the multidisciplinary firm business model and auditors providing non-audit services.

             

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