Who We Review
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Australian audit firms who carry out audits of publicly listed companies, and who voluntarily choose to enter into an agreement with AQRB as either a Participating Monitored Audit Firm (PMAF) or Participating Audit Firm (PAF), for the purpose of AQRB carrying out reviews.
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The objective of the review for a PMAF is to gain a reasonable level of assurance that the firm has in place systems and processes that are effective in ensuring its compliance with applicable professional standards and legal obligations regarding independence and audit quality.
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 Participating Monitored Audit Firm (PMAF)
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Participating Audit Firm (PAF)
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