In response to widespread interest in the conduct and quality of audits and in oversight of auditors, in 2004 the International Organization of Securities Commissions (IOSCO), in cooperation with a group of other international organizations, developed a Survey on Regulation and Oversight of Auditors. The goal of the Survey was to obtain a point-intime description of the structures and processes in place in 2004 for regulation and oversight of auditing around the world, to serve as baseline information for regulators and oversight bodies and other organizations that are working to enhance auditor oversight and international audit quality. Organizations in many countries around the world are presently considering and/or implementing changes to auditor oversight structures and quality assurance processes.

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