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 their performance.
|Key considerations for board and audit committee members
What should be top of mind for directors this year?
Boards have to stay abreast of the many new issues facing companies, while keeping up with their ongoing oversight responsibilities. This report outlines topics that can help enhance the quality of board and management discussions throughout the year.
|The quarter close – Directors edition
This quarterly publication is designed to keep directors informed about the latest accounting and financial reporting issues.
|BoardroomDirect June 2015 Issue in focus (Director perspectives on new audit committee resources)
This issue of BoardroomDirect® includes an article on how two audit committee members view two new publications on audit quality and assessing external auditors.
BoardroomDirect: Here are links to some of the more recent audit committee briefs that appear in PwC’s BoardroomDirect:
|PCAOB seeks comments on AQIs, disclosing engagement partner name
SEC solicits comments on audit committee disclosures
FASB officially delays revenue recognition standard for one year
|UK FRC provides audit committee guidance on evaluating audit quality
PCAOB seeks input on auditor's use of work of specialists
|PCAOB issues Audit Committee Dialogue paper
PwC publication: Stakeholder engagement in standard-setting
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.