Audit Committee Quarterly: Audit quality assessment requires structured discussion in the audit committee (in German)
In future, audit committees will have to deal with the quality of the audit. How this is to be assessed, however, is left open by the legislator. Audit quality indicators are an appropriate means of assessment, as the Deutsches Aktieninstitut states in its study Audit Quality Indicators & Beyond. In her article, Dr. Christine Bortenlänger presents the most important results of the study and explains which are the relevant audit quality indicators for assessing the quality of the audit.