In the most recent annual inspections of the U.S. arms of the Big Four for which the oversight board has reported results, inspectors found that each firm botched at least 20% of their audits. In some cases, they were so bad that the accounting firms had no business issuing opinions based on those audits.

https://www.pogo.org/investigation/2019/09/botched-audits-big-four-accounting-firms-fail-many-inspections/