Audit Transparency Report
"Trust in corporate reporting matters more than ever. In an environment shaped by rapid technological change and increasing volumes of information and misinformation, reliable and independent verification is essential. Audit and assurance play a critical role in supporting trust and helping stakeholders rely on the integrity of the information they see and use."
Allee Bonnard
Managing Partner Audit & Assurance
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Transformation and change
Human-led, AI-powered - how are our audits and the assurance services we provide evolving with technology?
Increasingly agentic capabilities
Enhancing how we assess risk, analyse data and obtain audit evidence: the embedding of artificial and agentic intelligence, with the introduction of connected AI capabilities within our global audit platform, is transforming the way we deliver audit and assurance. These tools help our professionals focus on areas of greatest judgement and risk.
At the same time, we are investing significantly in our people through AI-focused training, audit simulations and upskilling programmes to ensure they have the confidence and capability to use these technologies responsibly and effectively.
Assurance over AI systems
As organisations increasingly embed AI into their core business processes, we are helping stakeholders build confidence in the design, operation and governance of AI-enabled systems and controls through the development of AI assurance services.
Assuring the future
Securing the foundations for trustworthy AI
With agentic AI, businesses can reimagine everything they do. It’s an exciting but complex landscape, so Deloitte Audit & Assurance experts are measuring, evaluating models’ trustworthiness and preparing to help customers navigate this new territory.
Quality
What supports our purpose-driven commitment to high audit quality?
A culture of continuous improvement
Robust root cause analysis, learning from internal and external inspections, and embedding improvements through monitoring, remediation and continuous improvement programmes - these actions demonstrate our commitment to the ongoing strengthening of the quality of our audits.
Our System of Quality Management
Our System of Quality Management provides the foundation for delivering high-quality audits; combining governance, monitoring and independent evaluation to provide reasonable assurance that professional standards are met and engagement outcomes are appropriate.
Mindset and behaviours
We recognise that audit quality ultimately depends on the judgement and actions of our people. Through extensive technical training, leadership development, a strong ethical culture and a relentless focus on professional scepticism, curiosity and challenge, we equip our professionals to make high-quality decisions and act in the public interest.
FRC considers Deloitte has a mature and well established SQM
FRC / ICAEW inspections assessed as good or requiring only limited improvements / compliant
Our people and culture
How do we develop a thriving, resilient and future-ready profession that remains attractive to our people?
Investing in our people
We invest in the next generation of auditors through innovative learning, AI-enabled development tools and career-long training that builds the technical expertise, judgement and leadership skills needed to deliver high-quality audits.
Rewarding quality
Quality is embedded in how we assess performance, reward success and support progression, with quality metrics, balanced scorecards and dedicated quality awards to foster a high-performance culture with audit quality at the core of decision making.
Continuous listening
We actively listen to our people through Engage for Change surveys, and focused listening sessions. We use these insights to shape priorities and inform leadership decisions, taking our people on the journey with us through our “You said, We did” communications.
Life outside the ledger
The pursuits shaping our Audit & Assurance colleagues
Whether it’s on a football pitch, by the pool, in a cockpit or with a violin in hand, these four Deloitte audit professionals follow passions that allow them to see things from a different perspective, and it’s helping them to bring the best of themselves to their day jobs.