Every PCAOB inspection report on every registered audit firm — 4,292 inspections covering 1,779 firms globally. Each report includes the firm's Part I.A deficiency rate (the audit-quality score), how many audits were reviewed, how many had deficiencies, whether the report includes public quality-control criticisms, and a link to the underlying PDF report. Big Four (PwC, Deloitte, EY, KPMG) are inspected annually; smaller firms triennially. The dataset exposes which audit firms have systematic quality problems and which engagement teams the PCAOB targeted via risk-based vs. random selection.
Every record in this dataset can be traced back to its primary source at https://pcaobus.org/oversight/inspections/firm-inspection-reports. Underlying content is a US federal government work (public domain under 17 USC §105); our derived data is licensed CC0 1.0.