Contents

EY structure and governance 03

Foreword
Mark A. Weinberger 04
Felice Persico 05

Viewpoint
David Thorburn 06

Introduction
Driving a culture of audit quality 07
Tone at the top 08
World view 16

10
Strengthen people capabilities
By strengthening the capabilities of all our people, we are able to better equip them with the tools to
provide high-quality audits, and by showing how much we value them, we are in a better position to attract
high-quality new recruits.

18
Simplification
The simplification of our Global Audit Methodology tools, processes and enablers is an ongoing process
that is continually updated and refined so that all our audits worldwide benefit from consistency of approach,
while also being tailored to individual requirements.

22
Audit technology and digital
Our enhanced global audit platform, encompassing EY Canvas, EY Helix and EY Atlas, provides our auditors with
a suite of technology tools to aid them in their work, which increasingly adopts an analytics-driven approach.

28
Accountability, enablement and quality support
The system of reviews and rewards we have established encourages our auditors to take personal and professional
pride in producing their best work, which we support and monitor so that all our audits are of high quality.

02 Audit Quality: A Globally Sustainable Approach