Independent report: The quality and effectiveness of audit: independent review

This independent review, led by Sir Donald Brydon, looks at audits as a product and what audits should be in the future. It will address the audit expectation gap: the difference between what people think an audit does and what it actually does. It will also look at the scope of an audit, any changes that may need to be made to it and how it can better serve the public interest.

The independent review will be supported by advisory groups that will provide advice and challenge emerging findings and recommendations.

10 April 2019: Call for views launched

As part of the review, we launched a call for views on the quality and effectiveness of audit which closes on 7 June 2019.