This survey is one of the options available to respond to proposals and questions in the FEE(1) Discussion Paper The Future of Audit and Assurance available at the following link:

Other options for commenting are also available. You can either:
• Write a comment letter; or
• Answer to the questions in the body of an email.
In these cases, comments should be sent to Hilde Blomme at

The discussion on the future of audit and assurance stems from FEE’s firm belief that the audit profession should have the courage to question itself, especially at this time, when there are new developments in audit policy.

The paper seeks to:

• Initiate and encourage reflection for developing a vision that could result in potential longer-term developments in audit, assurance and related services;
• Engage with outside stakeholders to discuss our services and how they should evolve in the future.

Answers are welcome to the following questions with supporting arguments and examples.

Practical information:

• This survey does not stand on its own, there is a need to refer to the discussion paper materials.
• Therefore, we strongly advise you to read the discussion paper beforehand and to prepare your responses to the specific questions before entering the online survey.
• If you are not comfortable with a particular question, do not hesitate to skip it.
• It is recommended that you complete the questionnaire in one sitting. If you exit the questionnaire with a view to completing it later, your responses might not be saved.
• Unless otherwise stated, responses will be regarded as being on the public record. Respondents should indicate specifically when their comments should be treated as confidential.
• This questionnaire only consists of 'essay-zone' questions.
• Certain questions are compulsory. These are marked with an asterisk (*).
• You can monitor your progress by checking the blue bar at the bottom of each page.

Thank you in advance for taking the time to complete this survey!

Your insights will be appreciated by 30 June 2014. As from 1 July 2014, the access to this online questionnaire will be closed. The outcome of this project and/or any follow-up publications will be provided to respondents for information.


(1) FEE (Fédération des Experts comptables Européens - Federation of European Accountants) is an international non-profit organisation based in Brussels that represents 48 institutes of professional accountants and auditors from 36 European countries, including all of the 28 European Union (EU) Member States.

FEE has a combined membership of more than 800.000 professional accountants, working in different capacities in public practice, small and large accountancy firms, businesses of all sizes, government and education - all of whom contribute to a more efficient, transparent and sustainable European economy.