The FRC recently published a Collection of Perspectives, following the FRC Culture Conference held in June 2021 that brought together a wide range of international experts to explore the important link between culture and high-quality audit.
The Collection of Perspectives includes contributions from academics, audit firms, directors, regulators, culture change experts and other parties within the audit ecosystem. It’s an interesting paper and worth looking at uncovering the connection between ‘culture’ and a high quality audit. To read this please click here.