This report discusses the factors that contribute to a quality audit and how they are interrelated. It emphasizes the need for a debate on how to resolve tensions and maximize audit quality. The Association of Chartered Certified Accountants (ACCA) is a global organization that supports its members and students in developing successful careers in accounting and business. It offers business-relevant, first-choice qualifications and promotes appropriate regulation of accounting. The report also highlights the ACCA's core values of opportunity, diversity, innovation, integrity, and accountability.
