LATEST UPDATE
New IRBA Data Shows how Independence, Resourcing and Review Practices are Shaping Audit Quality in South Africa
The Independent Regulatory Board for Auditors (IRBA) has released its 2025 Audit Quality Indicators (AQI) Survey Report, providing insights into the key operational and behavioural factors that influence audit quality across audits of public interest entities in South Africa.
Now in its seventh year, the AQI Survey draws on data submitted by 14 audit firms covering some 536 completed public interest entity audits.
The 2025 results highlight how decisions relating to auditor independence, resourcing, supervision and review continue to play a central role in shaping audit quality outcomes.
Importantly, the AQI report does not draw conclusions on audit quality or firm performance. AQIs are context-specific insights that are most powerful when considered together and discussed openly.
The 2025 AQI Survey Report is aimed at enhancing transparency and confidence in the auditing profession, alongside the Public Inspections Report and firms’ transparency reports.
The full report is available for download on the IRBA website, available on:
