Purposeful transformation to advance audit quality
Audit quality is fundamental to our firm and the public trust placed in our work. As business models, risks, and regulatory expectations evolve, we are actively transforming our approach to audit quality, ensuring it remains robust, forward-looking, and resilient.
This year’s Audit Quality Report explores how we are transforming our governance, talent, methodology, and approach to innovation to navigate change and uphold quality.
Governance and leadership setting the tone for quality
As audit evolves, governance and leadership are essential to sustaining quality and delivering efficient, accurate, and value-driven service. Ethics and integrity run through every dimension of our strategy, reflected in the oversight our board provides and the tone our leaders set.
Our firm-wide survey of audit professionals reflects their commitment to quality.
A people-first approach to audit quality
Audit quality is a collective effort, grounded in collaboration, shared accountability, and the strength of our people. We are intentional about fostering a culture of psychological safety, where our people feel empowered to speak up. We invest equally in their technical and leadership development, equipping them to uphold and advance audit quality.
A focus on learning and development
Audit strategy: Achieving quality together
Audit quality is only as strong as the strategy, methodologies, and processes that support it. Our quality strategy is built around five pillars that translate our firm-wide commitments into consistent execution across our Assurance practice:
- Standardization of the practice
- Strategic technology integration
- Client education and empowerment
- Talent management and development
- Client acceptance and continuance
We achieve quality through collective accountability at every level. Individually, our people bring personal dedication and deepening industry expertise. At the engagement level, partners are heavily involved in every file, with in-flight coaching providing real-time challenge and on-the-job learning.
Number of hours spent on audit engagements by:
Firm-wide, our national staffing model, enhanced client acceptance framework, and ongoing standardization of methodologies and templates reduce variability and direct our teams' judgment where it matters most.
By the numbers: Our Assurance practice
Quality evolving with technology
By embedding technology thoughtfully across our Assurance practice, we strengthen outcomes, enhance the experience of our teams, and deliver differentiated value to our clients. Our approach is grounded in audit-grade, quality-first governance, ensuring that as we transform, we do so with the infrastructure, oversight, and controls responsible technology adoption requires.
Key benefits of our AI and technology-integrated audit approach include:
Transforming with purpose and integrity
Technology is transforming how quality audits are achieved, but the foundations of audit remain unchanged. Independence, ethics, technical expertise, and professional judgement sit at the core, and our focus continues to be on audit quality. We see transformation as an opportunity to strengthen and evolve our approach.
Explore what audit quality means to our people at BDO and how we continue to strengthen it in this year’s Audit Quality Report
The accessible version of our 2025-2026 Audit Quality Report is available for viewing.
The information in this publication is current as of May 20. 2026.
This publication has been carefully prepared, but it has been written in general terms and should be seen as broad guidance only. The publication cannot be relied upon to cover specific situations and you should not act, or refrain from acting, upon the information contained therein without obtaining specific professional advice. Please contact BDO Canada LLP to discuss these matters in the context of your particular circumstances. BDO Canada LLP, its partners, employees and agents do not accept or assume any liability or duty of care for any loss arising from any action taken or not taken by anyone in reliance on the information in this publication or for any decision based on it.