During its quality assurance reviews of non-PIE auditors in 2022, the BAOB examined the organizational structure of 22 auditors and inspected at least one audit engagement at 39 auditors. As a result of the campaign, the BAOB imposed 141 measures.
Below, we set out the most frequent observations and a few best practices that the BAOB noted during its quality review at non-PIE auditors, started in 2022 and completed in H2 2023.