Tone at the Top and Audit Quality

This paper summarizes current practice in several of the largest networks of international accounting firm and examines how setting the right tone can positively influence audit quality.

Disclaimer: Papers issued in the name of the Forum of Firms are intended for information purposes to its members, the accounting profession, and users of financial information generally; they are neither exhaustive nor prescriptive, are not professional standards, and do not have authoritative status. 

Tone at the Top and Audit Quality (PDF | 159K)