{"id":23534,"date":"2026-03-26T09:00:13","date_gmt":"2026-03-26T07:00:13","guid":{"rendered":"https:\/\/www.lis-demos.co.za\/irba2025\/?p=23534"},"modified":"2026-05-19T02:26:52","modified_gmt":"2026-05-19T00:26:52","slug":"new-irba-data-shows-how-independence-resourcing-and-review-practices-are-shaping-audit-quality-in-south-africa","status":"publish","type":"post","link":"https:\/\/www.lis-demos.co.za\/irba2025\/new-irba-data-shows-how-independence-resourcing-and-review-practices-are-shaping-audit-quality-in-south-africa\/","title":{"rendered":"New IRBA data shows how independence, resourcing and review practices are shaping audit quality in South Africa"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"23534\" class=\"elementor elementor-23534\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5a34e875 e-flex e-con-boxed e-con e-parent\" data-id=\"5a34e875\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1f8cb2b1 elementor-widget elementor-widget-text-editor\" data-id=\"1f8cb2b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<strong><b>26 Mar 2026\n<\/b><\/strong><strong>Johannesburg, Thursday, 26 March, 2026\u00a0<\/strong>\u2014 The Independent Regulatory Board for Auditors (IRBA) has released its 2025 Audit Quality Indicators (AQI) Survey Report, providing insight into the key operational and behavioural factors that influence audit quality across audits of public interest entities in South Africa.<br><br>\n\nSays Imre Nagy, IRBA CEO: \u201cAudit quality is often discussed in abstract terms, but the Audit Quality Indicators help make it visible. They show how everyday decisions \u2014 about independence, resourcing, supervision and review \u2014 shape audit quality in practice.<br><br>\n\n\u201cWhat the data increasingly shows is the importance of early identification and proactive management of audit quality risks. The greatest value of the AQIs lies in the conversations they enable. When used thoughtfully and in context, they support stronger engagement between auditors and those charged with governance on the factors that matter most to audit quality.\u201d<br><br>\n\nNow in its seventh year, the AQI Survey draws on data submitted by 14 audit firms covering approximately 536 completed public interest entity audits. The report presents a portfolio of quantitative and qualitative indicators that are designed to support informed dialogue between registered auditors, audit firm leadership, audit committees and those charged with governance, rather than to establish benchmarks or rankings.<br><br>\n\nThe 2025 results highlight how decisions relating to auditor independence, resourcing, supervision and review continue to play a central role in shaping audit quality outcomes. In particular, the report notes a continued decline in the ratio of non audit to audit fees across participating firms, with the 2024 average remaining at 4%, which may indicate a sustained focus on managing independence risks and improving transparency around non audit services.<br><br>\n\nThe data also reflects the ongoing impact of audit firm rotation and tenure requirements. Average firm tenure for public interest entity audits has reduced to six years, compared to longer tenures reported in earlier years. While shorter tenure may support objectivity and independence, the report emphasises the need to balance this with sufficient understanding of the audited entity\u2019s business, risks and operating environment at the outset of new engagements.<br><br>\n\nIncreased attention to quality management and review processes is another notable feature of this year\u2019s survey. Engagement quality (EQ) review partner hours averaged 2.4% of total audit hours in 2024, with EQ review team hours averaging 3.1%, underscoring the growing role of pre issuance review in supporting audit quality.<br><br>\n\nThe report also provides insight into how firms are strengthening internal monitoring systems, including the use of risk based reviews, re reviews and, in some cases, in flight reviews to identify and address issues earlier in the audit process.<br><br>\n\nResourcing and capability indicators further demonstrate how audit quality is influenced by the structure and capacity of engagement teams. The average engagement partner involvement rate was 6.5%, while manager supervision averaged 20.4%, highlighting the importance of effective supervision, access to technical expertise and appropriate workloads in delivering high quality audits. The report also draws attention to staff turnover trends and investment in training, with firms reporting an average of 89 hours of structured training per audit professional during the year.<br><br>\n\nImportantly, the AQI Report does not draw conclusions on audit quality or firm performance. \u201cAudit quality indicators are not benchmarks and they are not conclusions; they are context specific insights that are most powerful when considered together and discussed openly,\u201d says Nagy.<br><br>\n\nUsed in this way, AQIs can support better questions, stronger oversight and more proactive management of audit quality risks.<br><br>\n\nThe 2025 Audit Quality Indicators Survey Report forms part of the IRBA\u2019s broader suite of publications aimed at enhancing transparency and confidence in the auditing profession, alongside the Public Inspections Report and firms\u2019 Transparency Reports.<br><br>\n\nConcludes Nagy: \u201cUltimately, audit quality is strengthened through continuous learning and informed oversight. AQIs are one of the tools that support that journey.\u201d<br><br>\n\nThe full\u00a0<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IRBA%20AQI%20Report%202025.pdf\" target=\"_blank\" rel=\"noopener\">report<\/a>\u00a0is available for download on the IRBA website.<br><br>\n\nEnds<br><br>\n\n<strong>About IRBA:<\/strong><br><br>\n\nThe Independent Regulatory Board for Auditors (IRBA) is the statutory body mandated to regulate the auditing profession in South Africa. Established by the Auditing Profession Act 26 of 2005, the IRBA&#8217;s mission is to protect the public interest by ensuring the highest standards of audit quality and ethical conduct among registered auditors.\n<table width=\"100%\" cellspacing=\"1\" cellpadding=\"1\">\n<tbody>\n<tr>\n<td valign=\"top\"><strong>Issued by:<\/strong><\/td>\n<td>Lorraine van Schalkwyk APR<br>\nManager: Brand, Marketing and Media Relations<br>\nThe Independent Regulatory Board for Auditors (IRBA)<br>\nContact: +27 87 759 2693<br>\nWhatsApp: 083 626 3762<br>\nMobile: 076 544 8705<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><strong>On behalf of:<\/strong><\/td>\n<td>Imre Nagy<br>\nChief Executive Officer<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>26 Mar 2026 Johannesburg, Thursday, 26 March, 2026\u00a0\u2014 The Independent Regulatory Board for Auditors (IRBA) has released its 2025 Audit Quality Indicators (AQI) Survey Report, providing insight into the key 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