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Audit Market Study.pdf

Audit_update_paper_S.pdf
Preview of Audit Market Study
🔗 Source: assets.publishing.service.gov.uk
📊 Size: 1.07 MB
👤 Author: Competition and Markets Authority
⬇️ Downloads: 91

Summary

The Competition and Markets Authority published a market study report on the statutory audit services market, excluding certain information under the Enterprise Act 2002. The report covers the importance of audit, the UK audit sector, and concerns about the audit market. It examines market context and outcomes, including legal requirements, market shares, tendering, fees, non-audit services, profitability, and audit quality. The report also discusses issues such as selection and oversight of auditors, competition, barriers to expansion, resilience, and potential conflicts. Proposed remedies include regulatory scrutiny of Audit Committees, mandatory joint audit, market share cap, support for challenger firms, market resilience, and a structural or operational split between audit and non-audit services.

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Description

The Competition and Markets Authority published a market study report on the statutory audit services market, excluding certain information under the...

Technical Information

  • File Format: PDF
  • File Size: 1.07 MB
  • Pages: 146
  • Language: EN
  • Author: Competition and Markets Authority
  • Total Downloads: 91
  • Last Updated: 1 week ago

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