Abstract

Despite longstanding global concerns over audit quality failures in both private and public sectors, limited attention has been given to strengthening pre-planning quality control measures within Supreme Audit Institutions (SAIs). This study examines pre-audit discussions as an underexplored but potentially critical quality management measure and develops a structured framework for their institutionalisation in public sector auditing. The study addresses two questions: (i) whether SAI quality management systems provide for pre-audit discussions, and (ii) what quality control issues are addressed when such discussions are conducted in practice. A qualitative multiple case study design was adopted, covering four public universities, the Office of the Auditor General Uganda (OAG), and five private audit firms involved in outsourced government audits. Data was collected through semi-structured interviews with 36 experienced audit professionals and analysed using ATLAS.ti software through thematic analysis supported by “a priori” coding. Findings show that pre-audit discussions are widely recognised but remain largely informal, inconsistently applied, and weakly governed in public sector audits by SAIs. Where implemented, they enhance early risk identification, team coordination, methodological clarity, stakeholder awareness, and professional judgement. However, their effectiveness is constrained by the absence of formal governance structures, standardised procedures, and accountability mechanisms. The study proposes a structured framework for institutionalising pre-audit discussions as a core Quality Control (QC) measure. The findings offer practical implications for SAIs, regulators, and standard setters globally in strengthening audit quality management systems.