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Audit Quality

Quality is the heart and core of our approach to providing audit and related services. It’s also among the most important factors in our decision-making and a pillar on which our professional reputation stands. 

This is reflected in the B1 Sustainable Audit Quality (SAQ) program, which continues to be the highest priority for our assurance practice.

SAQ establishes a strong governance structure within our organization, with clear areas of responsibility for high-quality audits. The word “sustainable” in SAQ is used to demonstrate that this is not a one-off, short-term initiative, but an ongoing process of improvement. 

B1 also has a network of quality enablement leaders.

We hand-pick a team of top professionals, promote their development and invest in innovative assurance technologies so that our people can access all tools needed to provide quality services. Building on this approach, we achieve the tasks set and advise our clients on how to further improve their ways of doing business.  

In September 2020, the IAASB approved a quality management standard that includes significant changes in the way professional accountancy firms manage quality. The International Standard on Quality Management 1 (ISQM 1) requires a more proactive and risk-based approach to managing quality at the firm level.

B1 has developed frameworks and enablement for implementing the SQM, including the required risk assessment process, quality objectives (based on ISQM 1 requirements) and quality risks and responses (including key controls) that we consider applicable to B1.

We believe that implementing the requirements of ISQM 1 is essential to improving quality at the firm and engagement level, because an effective system of quality management is foundational to achieving consistent engagement quality.

OUR TEAM