
Tracking which organizations are providing the assurance on which data and reports enable an accountability loop on the assurance providers. It is the jumping off point for research into the quality of assurance and potential conflicts of interest, which goes to the heart of understanding how reliable the data is.
Typically the annual report will include an 'auditor's report' which will include their findings and a statement on the level of assurance they provide. Either at the start or end of this report you will find the name of the independent auditor.
For this indicator you record the name of the auditing organization NOT the individual auditors who conducted the audit.