Poland in European sanctions statistics
For five years the Polish oversight body has imposed more sanctions in one category than all other EU countries combined. What do the CEAOB data show?
A profession losing its people
Since 2010 the register of statutory auditors has shrunk by almost 35%. Who will still be in the profession a few years from now?
Defensive auditing: when the audit file is written for the inspector
Nine in ten auditors gather more evidence than they need — not for the audit, but in case of an inspection. What does this mean for audit quality?
What happens when oversight assesses the documentation instead of the audit
In 2025 deficiencies were found in almost every audit file inspected. We describe how this works against the audit quality that oversight is meant to protect.
Professional judgement is a duty — and a right
Auditing standards require auditors to exercise professional judgement. Can an inspector replace it with their own?