Statistik › Börsennotierungen, IPOs und Kapitalmaßnahmen › Audit inspections
European regulators reviewed 737 public interest audit files in 2021 and found an average of 2.6 deficiencies in each one
| Authority and year | Files reviewed | Outcome as that authority reports it |
|---|---|---|
| Europe, 2021 | 737 public interest audit files | 2.6 findings per file and 3.5 findings per firm |
| Ireland, 2025 | 26 public interest audits at nine firms, results published for 24 | 88 per cent graded 1 or 2, indicating a good standard; the remainder required improvement |
| Austria, 2025 | 26 file reviews at 16 public interest entities | 1 with no findings (4 per cent), 18 improvement possible (69 per cent), 3 improvement required (12 per cent), 4 insufficient (15 per cent), 145 findings in total |
The two national rows are not comparable and are not presented as a comparison. One authority reports a four point grade scale on which most files pass; the other reports four outcome categories in which only one file in twenty six had no findings at all. Both are published as each authority publishes them.
National definitions of a deficiency differ so widely that one authority graded 88 per cent of its files good while another found something wrong in 96 per cent of its own. The two cannot be compared and are published side by side.
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