This report summarizes the findings of an online survey conducted by the Association of Chartered Certified Accountants (ACCA) and Macquarie University, which aimed to explore auditors' perceptions of the drivers of audit quality. The survey was part of a three-part project investigating the perceptions of CFOs, auditors, and company directors. The report highlights that auditors perceive various factors as important drivers of audit quality, including the independence of the audit function, the quality of the audit team, and the effectiveness of the audit process. The report also notes that auditors' perceptions of audit quality can vary depending on their industry experience and the size of the audit firm. Overall, the report suggests that improving audit quality requires a multi-faceted approach that addresses the various drivers of audit quality.
