Auditor rotation

From 1 January 2019 audit engagement partners and engagement quality control reviewers rotation requirements are changing.


Auditor’s reports in Australia 2005-2015: An updated analysis (PDF)
CPA Australia, June 2017

Examines the frequency of the various types of auditor’s reports for publicly listed companies in Australia during 2014-2015, with a focus on reports with emphasis of matter paragraphs on material uncertainty in regard to the going concern assumption. The research findings highlight high levels going concern emphasis of matter paragraphs which have increased progressively since the global financial crisis, reaching 34 per cent in 2015.

See also

Regulator audit inspection findings

Australia: Australian Securities and Investments Commission (ASIC)

New Zealand: Financial Markets Authority (FMA)

International: International Forum of Independent Audit Regulators (IFIAR)

Audit quality indicators


s.322 of the Corporations Act requires auditors of listed entities, ADIs and certain other entities to publish a transparency report on their website, which is required to include a description of the auditor’s internal quality control system, but does not mandate reporting against AQIs.



ACRA Audit Quality Indicators Disclosure Framework (identifying 8 AQIs) was available for voluntary adoption by audit committees of all listed entities in Singapore from 1 January 2016.

United States of America

Data analytics

Professional scepticism

Auditor professional scepticism: Impact of trust and distrust 

Library resources

The following titles are available for members: