2023 Enhancing Audit Quality Report

Through the Enhancing Audit Quality initiative, the AICPA promotes high quality auditing and assurance, with a focus on subject matter that has created challenges for practitioners. According to the 2023 Enhancing Audit Quality (EAQ) Report, the AICPA's areas of focus as risk assessment, quality management, single audit, ESG, and technology-enabled auditing.
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