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The Future of Assurance Viewpoints is a suite of EY thought leadership addressing the future of audit and the wider assurance landscape following new EU audit legislation. The series includes:


EY Viewpoints EU audit reform – what it means for you EU audit reform – what it means for you
In the first in this series, we look at European Union (EU) audit legislation and explain in general terms what it means for companies and financial institutions that fall within its scope.

EY Viewpoints The practicalities of audit rotation The practicalities of audit rotation
The new EU audit legislation means that a lot more Public Interest Entities are going to be organizing audit tenders over the coming years. Having participated in a significant number of tenders over the years, we’ve got strong views on how they can be managed most effectively.

EY Viewpoints How data analytics is transforming the audit How technology is transforming the audit
Advances in technology are fundamentally changing the nature of the audit. How can auditors harness the latest technology to enhance the way they analyze information?


"I think it’s really critical for companies to decide well in advance their key buying criteria and the lead partner, to ensure that chemistry and communication are there."
Hywel Ball

"Using big data and the analytics tools will enable us to be more sceptical because we will have more ways to challenge what the client is doing and is telling us."
Isabelle Santenac