Audit committee resources

The audit committee’s role in ensuring accurate and transparent disclosure is more important today than it has ever been. Clearly, the job is also more difficult and challenging than ever – given increased expectations by stakeholders and more responsibilities. This page provides links to resources audit committees can use on a myriad of topics.

Audit Committee Excellence Series
This series provides practical and actionable insights, perspectives, and ideas to help audit committees maximize committee performance.

BoardroomDirect: Here are links to some of the more recent audit committee briefs that appear in PwC’s BoardroomDirect:

August 2014

PCAOB issues staff consultation paper on accounting estimates and fair value standard-setting

IIA proposes changes to internal audit practices framework

 

July 2014

The audit committee and internal audit - keys to high performance

Some tips for maintaining an effective whistleblower program

SEC staff issues proxy advisory firm guidance
 
Audit Committee Effectiveness What Works Best, 4th edition
This book is intended to be a practical guide, providing information and best practices on topics that are most relevant to help audit committees enhance their performance and effectiveness. Download the executive summary.

See videos of PwC Partners Catherine Bromilow and Don Keller discussing issues from the book, such as financial reporting and disclosures, risk management and the system of internal control, culture and compliance, oversight of management and internal audit, the relationship with the external auditor, and financial statement errors and fraud investigations.