Auditor Quality Analysis
Do certain audit firms have disproportionately more poorly-rated charity clients?
175
13
11.4%
4 firms
Correlation, Not Causation
This analysis shows correlation between auditors and charity ratings, not causation. Poorly-performing charities may seek different auditors, or there could be sector-specific factors at play. Sample sizes are small, so individual results may reflect statistical noise.
Methodology
Data Source: Auditor information is extracted from charity annual returns filed with the Charities Commission. Charity ratings are calculated using our v3.0 methodology based on financial efficiency, governance, and transparency metrics.
Baseline Calculation: The baseline D+F rate (11.4%) represents the proportion of all audited charities that received a D or F grade. Auditors are flagged as "above average" if their D+F rate exceeds 1.5x the baseline.
Minimum Sample: Only audit firms with 3+ charity clients are included to reduce noise from small sample sizes. Even with this filter, results for firms with fewer than 10 clients should be interpreted with caution.