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AUDIT REGULATION

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › AUDIT REGULATION

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by Kim Smith.
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  • March 25, 2024 at 1:58 pm #703388
    DOMINICTEMBO
    Participant
    • Topics: 2
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    • ☆

    Who audits auditing firms ?

    March 25, 2024 at 2:11 pm #703389
    Kim Smith
    Keymaster
    • Topics: 133
    • Replies: 8286
    • ☆☆☆☆☆

    Welcome to my forum!

    Short answer – other auditing firms!

    e.g. at some point (I don’t know if this is current) Horwath Clark Whitehill audits PwC, Deloitte by Grant Thornton and KPMG by Grant Thornton (? might have changed), KPMG audits Accenture (the former consulting arm of Arthur Anderson)

    Something to bear in mind though, is that although in the UK, for example, LLPs must publish financial statements as do companies, there is no requirement for partnerships that do not have limited liability to publish financial statements.

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