安永:2024年全球审计质量报告(英文版)(48页).pdf

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安永:2024年全球审计质量报告(英文版)(48页).pdf

1、EY Global Audit Quality ReportJune 20242526282930323434363739444546ForewordsCarmine Di Sibio and Janet Truncale.Marie-Laure Delarue and Mike Verbeck.Tonia Lovell on behalf of the Public Interest Committee.About the global EY organization.Governance and leadership.Quality by the numbers.Quality resul

2、ts.Monitoring activities.System of Quality Management monitoring and remediation.Remediation activities.Infrastructure to drive quality.Assurance Quality Leaders.Diane Larsen and Ira Fitlin:Acting on audit quality worldwide.Global Professional Practice Group.Independence practices.System of Quality

3、Management.From Internal Quality Control System to System of Quality Management.Cristina Lopez Alvarez:A clear tone from the top.Setting the right tone for quality.Governance and leadership.Relevant ethical and legal requirements.Client and engagement acceptance and continuance.Consultation requirem

4、ents.Empowering quality audits:technology and people.Engagement performance:the role of technology.Attracting,recruiting and developing EY people.Risk management.Organizational risk management.Managing engagement risk.030405060709111213151617192021Contents02Next pageEY Global Audit Quality ReportPre

5、vious pageNext pageA commitment to audit qualityacross the global EY organizationAudit quality plays a crucial role in creating long-term value for all stakeholders.It builds confidence in the capital markets,which in turn drives investment and economic growth,and we are committed to its continuous

6、improvement.It is also an important way of fulfilling the EY purpose of building a better working world our anchor in a time of significant change.Geopolitical volatility,extreme weather events and demographic shifts are just a few of the challenges that we continue to witness.At the same time,accel

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