Assurance today and tomorrow

Global survey of investors’ views 2012

Company audits are highly valued and have a major impact in influencing investment decisions, according to a PwC global survey of investment professionals. But there is a strong appetite for the audit to evolve so that it remains reliable, relevant and valued in the future.

The findings arise from an in-depth survey of the opinions of more than 100 investors and analysts from 11 capital markets around the world.

The questions probed their perceptions of today’s audits, along with their views of what can be done by auditors, management, audit committees and others to boost the value gained from audit and assurance.