Open consultation

The quality and effectiveness of audit: call for views


The independent review by Sir Donald Brydon is seeking views on the quality and effectiveness of audit.

This consultation closes at

Consultation description

This call for views, launched by the Sir Donald Brydon Independent Review, invites views, information and evidence on, in particular:

  • the purpose of audit and for whom it should be carried out
  • whether its scope and purpose should be widened and strengthened to meet changing expectations of audit
  • how the quality of the audit process and product could be improved
  • whether audit findings could be better communicated
  • the role of audit within wider business assurance and in relation to directors’ legal responsibilities
  • the role of audit in detecting fraud
  • auditor liability

The call for views is aimed at anyone with a direct or indirect interest in the audit product in the UK, including:

  • shareholders and their representatives
  • other providers of finance to companies
  • audit firms
  • professional advisory bodies
  • business groups
  • academia and think tanks
  • employees and employee representatives
  • pension funds and their members
  • members of the public.


Ways to respond

Email to:

Write to:

Brydon Review
Orchard 1, 1st floor
Department for Business, Energy & Industrial Strategy
1 Victoria Street

Published 10 April 2019