in 2011, the board raised concerns that auditors only reacted when issues were raised by its inspectors, and that they were not taking proactive measures to improve the quality of their work. the report also noted that the same findings were being noted year after year, and that the majority of deficiencies related to basic audit procedures. little progress was seen to have occurred in 2012, and a low level of professional skepticism was still seen as a major issue in 2013.