Strengthening audit quality through professional dialogue

On 18 March 2026, EU4PFM Component 5 “External Audit and Parliamentary Oversight” held a roundtable discussion on“Ensuring Audit Quality in the Accounting Chamber of Ukraine: Roles, Responsibilities and Professional Dialogue.”

The event brought together Members, Directors and managers of the Accounting Chamber of Ukraine to reflect on how audit quality is built in practice during the ongoing transition to ISSAI-based auditing.

The discussion was guided by a presentation delivered by Inguna Sudraba, Team Leader of EU4PFM Component 5, and Peeter Lätti, Institutional Development, Management and Auditing Expert of EU4PFM, who shared practical findings on strengthening audit quality systems and professional practice.

A key message of the roundtable: audit quality is not only about procedures — it is driven by professional judgement, practical experience and constructive dialogue.

Participants discussed practical aspects of audit quality, including:

– how audit teams, supervisors, and review functions (hot and cold reviews) interact to shape audit results

– the role of professional dialogue in strengthening audit logic and shared understanding

– how review processes can better support auditors in applying ISSAI standards in practice

– ways to enhance cooperation across all roles involved in audit quality management

The roundtable also highlighted that transitioning from inspection-based approaches to audit assurance logic is a gradual process that requires continuous learning and institutional development.

Through an open and experience-driven exchange, participants reflected on challenges and identified practical steps to further strengthen audit quality within the institution.

EU4PFM continues to support the Accounting Chamber of Ukraine in building a modern, ISSAI-compliant audit system aligned with international best practices.