The consistent performance of high-quality engagements serves the public interest. The design, implementation and operation of the quality management system as required by the International Standard on Quality Management (ISQM) 1 make this possible within reason.
As part of its pedagogical approach, the Belgian Audit Oversight Board conducted a survey of the implementation of ISQM1 ("ISQM Survey") during the summer months of 2024. The results are based on the 156 non-PIE auditors’ own answers.