Supreme audit institutions (SAIs) recognize the benefits of using technology to improve the quality and impact of their … possibilities created by advances in technology to develop new, innovative audit methods and procedures. It also seeks to identify … the factors inhibiting other SAIs in particular SAIs in developing countries from implementing and using audit methods …

Since 2003, the Philippines have been striving to implement reforms aimed at improving audit quality. Oversight of the … audit profession is a key control over the financial reporting architecture of a country's private sector. A Quality … Assurance Review system over audit practitioners is a subset of oversight which serves as a key monitoring control over the …

the 2006 audit directive and a new audit regulation addressing oversight of the most significant audits were adopted in … with regard to public interest entities, while reducing the administrative burden for smaller companies. The new audit … audit directive and the regulation will bring more consistency in audit oversight and quality assurance systems across …

well as in their statutory audit and financial supervision. This led to increased scrutiny of the respective roles and … the interaction between supervisors and external auditors and linked their enhanced relationships with improved audit … external auditors and influence the audit quality of banks' financial statements. The report was developed after several …

auditors and quality assurance over external audit function; and (iv) professional accountancy education and training …

. Perhaps the most important milestone in this movement was the 2006 Audit Directive of the European Union, which required all … relevant and reliable information to investors, lenders, audit committees, regulators, other stakeholders, and the general … public about auditors and the audit market, among other matters. This paper aims to provide a brief synopsis on the topic of …