The BAOB subjects statutory auditors to quality reviews on the basis of a risk analysis. Quality reviews are a means of evaluating an auditor’s professional activity. The aims of quality reviews include, among other things, determining whether the auditor in question has an organizational structure that is suited to the type and scope of his or her activities. Quality reviews are further intended to assure the public and supervisory authorities that auditors are conducting activities in line with the audit standards and applicable ethical rules.