The 2024 Yellow Book created some new roles for the audit team. Although GAGAS allows a custom design, here are 9 roles ensuring quality.
audit quality
Quality Control Steroids
The GAO recommends auditors layer on multiple quality control procedures ensuring their audits meet standards.
Expanding Requirements for an Annual Internal Assessment of Quality
The GAGAS 2023 exposure draft proposes an audit leader reaches one of three conclusions after their annual internal assessment of quality.
The GAO wants us to think about Audit Quality
The 2023 GAGAS exposure draft proposes auditors apply a formal three-step process to protect audit quality.