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AQIs Must go Beyond ‘Big Four’ Auditors – Railpen   

Pension fund calls for new audit quality metrics to cover “as many firms as possible”, including challengers to market leaders.

Proposed audit quality indicators (AQIs) will have to be applied widely in order to improve audit standards in the UK, according to Railpen, one of the UK’s largest pension funds with £37 billion in assets under management.   AQIs, which were under consultation by the Financial Reporting Council (FRC) until…

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