This course features highlights from The Board Nexus session held on 19 May 2026.
The segment "ACRA’s updates on Audit Quality Indicators (AQIs): Evaluating Your External Auditor - Are You Asking the Right Questions?" discusses key areas including auditor independence, competence, communication, partner involvement, training, attrition, use of technology and AI, audit firm culture, restatements, professional scepticism, and audit firm rotation. It also highlights the importance of looking at AQIs holistically and over time, rather than as standalone metrics.
ISCA, Associate Director