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Managers prepare final year accounts and present to shareholders who do call on auditors to give a professional opinion as to the reliability of these accounts prepared by management. Auditors perform procedures in compliance with professional standards to obtain evidence to support their opinion on these statements. Now, WHO AUDITS THE AUDITORS to ensure that these audit reports are of dependable quality?
Also, these auditors do prepare the financial reports of the firm and present to the partners of the said firm. The question here remains, WHO AUDITS THE AUDITOR?
No one audit the auditor, but there are some professional bodies who provides regulations to auditor.
there are professional bodies who oversight professionals. and auditors are not exception to that regulatory framework. like IAASB, IFAC.
