The measurement of audit quality in the Netherlands: a practical note

Several committees, institutions, and practitioners are currently working on defining appropriate,
and reliable Audit Quality Indicators (AQIs). This project deliberates on a wide range of audit
quality measures applied in international academic auditing research. The project discusses the
availability of these measures, their (potential) information value, limitations, and makes practical
recommendations for the related data sources. The key findings are presented in Appendix A.
This research project informs audit practitioners who manage and design the quality control
(monitoring) systems of audit firms, those involved in preparing the transparency reports, and
policymakers and regulators in their considerations of AQI’s.